Rectification cannot be used as a review when correction would require reappreciating the record and changing the final finding.

A rectification application cannot be used to reappreciate the record or alter a final finding on the merits. Where the alleged error would require reconsideration of submissions and evidence, correction would amount to a prohibited review rather than a permissible rectification. On that basis, the Tribunal held that the requested change went to the root of the matter and was beyond the scope of rectification proceedings, so the application was not maintainable and was rejected.

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Issues: Whether the application for rectification of mistake could be entertained when the alleged error would require reappreciation of the record and would amount to a review of the earlier order.

Analysis: The Tribunal noted that the impugned observation had been made on the basis of submissions recorded from both sides and that the alleged mistake, if corrected, would go to the root of the matter. It held that any attempt to alter the finding in the manner sought would amount to a review of the final order, which is impermissible in rectification proceedings.

Conclusion: The application for rectification of mistake was not maintainable and was rejected.

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