Tribunal dismisses appeal for rectification of mistake in Order-in-Original. Final figures stand.

The Tribunal dismissed the appeal seeking rectification of a mistake apparent in the Order-in-Original. It held that the appellants were not entitled to a hearing as the impugned order did not adversely affect them. The Tribunal emphasized that the figures provided during adjudication were final, and subsequent submissions were not considered. Relying on precedent, it clarified that a mistake apparent from the record should be self-evident. Since no error was found in the adjudication records, the appeal was rejected, affirming the legality of the impugned order.

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Issues:
1. Rectification of mistake apparent in the Order-in-Original
2. Opportunity for hearing before passing the impugned order
3. Correctness of figures provided by the appellants
4. Interpretation of "mistake apparent from the record"

Analysis:
1. The appellants filed an appeal against the rejection of their application for rectification of a mistake apparent in the Order-in-Original. The Commissioner found no mistake in the adjudication order and rejected the application. The appellants contended that they were not given an opportunity for hearing before the impugned order was passed.

2. The Tribunal noted that under Section 74 of the Finance Act 1994, if an amendment affects the assessment or increases the liability of the assessee, the assessee must be given a reasonable opportunity to be heard. Since the impugned order did not result in any adverse consequences for the appellants, the argument that they were not given a hearing was deemed untenable.

3. The appellants claimed that the figures provided were not final. However, the Tribunal clarified that the adjudicating authority relies on the records presented during adjudication. The subsequent returns submitted by the appellants were not part of the adjudication records. Citing a Supreme Court case, the Tribunal explained that a mistake apparent from the record must be self-evident and not require extraneous matters to establish its incorrectness.

4. The Tribunal concluded that since the adjudication order was based on the figures and submissions provided by the appellants themselves, and there was no error apparent from the records related to the adjudication, the appeal for rectification was not sustainable. The impugned order was deemed legal and proper, leading to the dismissal of the appeal.

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