Rectification of mistake is limited to patent errors and cannot be used to reopen a concluded finding on manufacture.

Rectification of mistake under Section 35C of the Central Excise Act, 1944 is confined to patent errors apparent from the record and cannot be used to reopen a concluded finding on manufacture. The Tribunal noted that its earlier order had already examined the processes, compared the input and resultant products, and recorded a reasoned conclusion that a new product with distinct character, name and use emerged. Reliance on an earlier order in another case could not justify re-appreciation of evidence in ROM proceedings. No mistake apparent from the record was shown, so the rectification application was not maintainable.

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Issues: Whether the rectification of mistake application disclosed any mistake apparent from the record so as to warrant reopening of the final order.

Analysis: The application sought reconsideration of the Tribunal's earlier conclusion that the process undertaken by the appellant amounted to manufacture. The Tribunal held that the impugned order had already examined the processes in detail, compared the input and resultant products, and recorded a reasoned finding that a new product with a distinct character, name and use emerged. A plea based on an earlier order in another case could not be used to invite re-appreciation of evidence in ROM proceedings. The Tribunal also reiterated that, under Section 35C of the Central Excise Act, 1944, rectification is confined to patent mistakes apparent from the record and cannot be used as a disguised review or to reopen a debatable issue.

Conclusion: No mistake apparent from the record was shown, and the rectification application was not maintainable.

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