Rectification of mistake corrected clerical errors in an order, aligning party descriptions, designation, and operative dismissal outcome.

Clerical errors in an earlier CESTAT order were corrected through rectification of mistake proceedings where the recorded expressions did not match the intended discussion or result. The corrections were limited to substituting an incorrect designation in one paragraph, amending the description of the parties in another paragraph, and replacing the words reflecting the operative outcome so that the order properly showed dismissal of the appeals. The rectification applications were allowed, and the earlier order stood corrected to remove the apparent mistakes.

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Issues: Whether the Tribunal's earlier order contained apparent clerical errors warranting rectification in a rectification of mistake application.

Analysis: The order recorded that certain expressions in the earlier decision did not reflect the intended discussion and result. The corrections were confined to substituting the wrong designation in one paragraph, correcting the description of the parties in another paragraph, and replacing the words indicating the outcome so that the operative result matched the intended dismissal of the appeals.

Conclusion: The rectification applications were allowed and the clerical mistakes in the earlier order were corrected.

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