Mistake apparent from the record was not shown where the Tribunal's earlier order reflected independent merits-based consideration by both Members.

A Tribunal's earlier order was challenged on the ground of mistake apparent from the record, but rectification was refused because the order showed independent consideration by both Members. One Member had already recorded a merits-based finding on service tax liability, while the other addressed the remaining aspects while differing on the result. The absence of a separate finding by one Member on every point did not amount to an apparent mistake, especially where the cited precedent concerned a materially different situation in which issues had not been addressed at all. The rectification application was dismissed.

---

---

Issues: Whether there was any mistake apparent from the record in the Tribunal's earlier order so as to justify rectification and rehearing of the matter.

Analysis: The Tribunal noted that the Member (Judicial) had already recorded a finding on the merits of service tax liability, while the Member (Technical) had considered the other aspects in the course of differing on the result. Since the earlier order represented independent consideration by both Members and the relied-upon precedent concerned a materially different situation where certain issues had not been addressed at all, no apparent mistake was established.

Conclusion: No rectifiable mistake was found in the Tribunal's order, and the application for rectification of mistake was dismissed.

Ratio Decidendi: Where the earlier order reflects a merits-based decision by one Member and consideration of the remaining issues by the other, the absence of a separate finding by one Member on every point does not by itself constitute a mistake apparent from the record.

---