Rectification of penalty quantum allowed where the record showed an apparent factual error in the earlier order.

An apparent factual error in the recorded quantum of penalty can be corrected in rectification proceedings when the case record supports the mistake. The Tribunal examined the earlier order, found the objection to the penalty figure factually correct, and substituted the recorded amount with the reduced penalty stated in the record. The rectification application was therefore allowed, and the order was amended to reflect the correct penalty amount.

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Issues: Whether the penalty stated in the Tribunal's earlier order required rectification to reflect the correct reduced amount.

Analysis: The application pointed out an apparent factual error in the quantum of penalty recorded in the earlier order. On examination of the record, the Tribunal found the applicant's objection to be factually correct and corrected the monetary figure in the order.

Conclusion: The penalty amount in the earlier order was rectified by substituting Rs. 1,50,000/- with Rs. 5,000/-, and the application was allowed.

Ratio Decidendi: An apparent factual mistake in the recorded quantum of penalty can be corrected in rectification proceedings when the error is borne out from the case record.

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