Rectification power cannot be used as review relief: Tribunal rejects attempt to reopen a miscellaneous order.

Rectification under section 35C(2) is confined to mistakes apparent from the record in final orders passed under section 35C(1), and it cannot be used to reopen an interim or miscellaneous order. A Miscellaneous Application seeking to alter an earlier miscellaneous order was therefore treated as an impermissible attempt to secure review-like relief, which the Tribunal does not possess. The Tribunal also noted that a Bench must follow the ratio of the jurisdictional High Court in preference to a contrary tribunal view. On that basis, the rectification application was held not maintainable and was rejected.

---

---

Issues: Whether the Miscellaneous Application seeking rectification of an earlier miscellaneous order was maintainable, and whether the Tribunal could, in effect, review that order under the guise of rectification.

Analysis: The application targeted a miscellaneous order passed by another Bench, not a final order disposing of the appeal. The statutory power of rectification under section 35C(2) is confined to mistakes apparent from the record in final orders passed under section 35C(1), and does not extend to interim or miscellaneous orders. The relief sought was in substance a review of the earlier order, which is not vested in the Tribunal. It was also held that a Bench must follow the ratio of a superior court in preference to a contrary tribunal view, and that the earlier order had correctly followed the jurisdictional High Court.

Conclusion: The rectification application was not maintainable and was rejected.

Final Conclusion: The Tribunal declined to disturb the earlier miscellaneous order and refused to exercise any review-like power in the guise of rectification.

Ratio Decidendi: The Tribunal's rectification power is limited to correcting errors apparent on the face of the record in final orders, and it cannot be used to review or reopen a miscellaneous order or to substitute a different view on the merits.

---