Rectification of mistake cannot reopen valuation findings already decided on merits; no apparent error was shown.

Rectification of mistake is confined to correcting an error apparent on the face of the record and cannot be used to reopen findings already decided on merits. The application sought reconsideration of valuation, inclusion of indirect and overhead expenses, the applicability of Rule 6(b)(ii), and the related circular, all of which had been addressed in the final order. As no patent mistake was shown and the request amounted to reargument of the case, the rectification application was held not maintainable and was dismissed.

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Issues: Whether the application for rectification of mistake disclosed any error apparent on the face of the record in the final order, warranting correction of the findings on valuation, inclusion of overhead expenses, applicability of Rule 6(b)(ii), and the related circular.

Analysis: The application sought to reopen findings already recorded in the final order. The challenged points had been specifically dealt with in the earlier order, including the basis for applying Rule 6(b)(ii) prior to 1.7.2000 and the inclusion of indirect and overhead expenses in the value or cost of the product. A rectification application cannot be used to reargue the entire matter or seek reconsideration of conclusions already reached on the merits.

Conclusion: No mistake apparent on the face of the record was shown. The application for rectification was not maintainable on the grounds urged and was dismissed.

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