Rectification threshold not met where the Tribunal had already applied 2% of manufacturing segment operating revenue on identical facts.

Rectification under the ITAT's miscellaneous application jurisdiction was rejected because the Revenue challenged only the computation adopted in the earlier order, while the Bench had already considered the same facts and consciously applied 2% of the operating revenue of the manufacturing segment. As no error apparent from the record was shown, the matter did not meet the threshold for rectification. The miscellaneous application was therefore dismissed on merits.

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Issues: Whether the Revenue's miscellaneous application seeking rectification of the earlier order was maintainable on the ground of an alleged error in applying the percentage of operating revenue for disallowance.

Analysis: The application was directed against the computation adopted in the earlier order, but the Bench found that the relevant paragraph had already dealt with the identical facts and had consciously applied 2% of the operating revenue of the manufacturing segment. No error apparent from the record was shown to justify rectification.

Conclusion: The miscellaneous application was not maintainable on merits and was dismissed.

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