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Issues: Whether the rectification application disclosed any error apparent on the face of the record in the final order denying exemption for transportation of agricultural produce by GTA service.
Analysis: The Tribunal noted that the earlier final order was a detailed speaking order rendered after considering the written and oral submissions. Applying the settled test that an apparent error must be patent, manifest and self-evident, and cannot require reappraisal of evidence or arguments, the Tribunal held that the alleged omissions did not constitute a rectifiable mistake. It further observed that rectification cannot be used as a disguised review and that every argument need not be separately discussed if the cumulative effect has been dealt with in the order.
Conclusion: No error apparent on the face of the record was shown, and the rectification application was not maintainable.