Rectification of mistake fails where a party seeks to introduce new facts after the final order, with no apparent record error.

A rectification of mistake application was rejected because no mistake apparent from the record was shown. The Tribunal noted that the revenue had not placed the true facts before it during the earlier hearing and was attempting to introduce those facts only after the final order had been passed. As rectification cannot be used to bring in new factual material or reopen the matter on that basis, the request was held to be not maintainable.

---

---

Issues: Whether the application for rectification of mistake was maintainable on the ground that there was an apparent error in the Tribunal's earlier order.

Analysis: The Tribunal found that the revenue had failed to place the true facts before it during the earlier hearing and was seeking to introduce those facts only after the final order had been passed. On that basis, it held that no mistake apparent from the record was shown.

Conclusion: The application for rectification of mistake was rejected as no mistake apparent from the record was established.

---