Rectification cannot reopen factual findings when no apparent error on the record is shown in clandestine removal disputes.

A rectification application cannot be used to reopen concluded factual findings or re-appreciate evidence unless an apparent error on the face of the record is shown. The Tribunal had already found that excess stock was discovered during a surprise inspection, that no satisfactory explanation was offered, and that the assessee had clandestinely removed MTIL-marked lead ingots without payment of duty in breach of Central Excise Rules. On those findings, duty, interest and penalty were attracted. The Court held that no apparent mistake in the Tribunal's order was made out and that no further relief could be granted by rectification or otherwise.

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Issues: Whether the Tribunal's order suffered from any apparent mistake on the record so as to warrant rectification and interference with the finding that lead ingots were clandestinely removed without payment of duty.

Analysis: The excess stock was found during a surprise inspection and no satisfactory explanation was accepted. The Tribunal had already held that the appellant manufactured and clandestinely removed 278.274 metric tonnes of MTIL-marked lead ingots to GPCL without payment of duty. The removal was found to be in contravention of the relevant Central Excise Rules and, on those facts, liability for duty, interest and penalty was attracted. The Court found that the appellant had already been given substantial relief by the Tribunal and that no further relief could be granted either by way of rectification or otherwise, since the request would amount to reopening the merits of a factual finding.

Conclusion: No apparent mistake in the Tribunal's order was made out; the challenge failed and the answer to the substantial question of law was against the assessee and in favour of the Department.

Ratio Decidendi: A rectification application cannot be used to reopen concluded factual findings or re-appreciate evidence unless a clear apparent error on the face of the record is shown.

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