Rectification limited to manifest errors; disagreement on merits cannot be corrected as a record mistake.

Rectification under the Customs Act and CESTAT Rules is confined to manifest errors apparent on the record and cannot be used to reappreciate evidence or seek review on merits. Where the earlier order had already considered the alleged mixed identity of the persons concerned and reached a factual conclusion on the record and statement relied upon, a challenge asserting that the decision was wrong on merits did not disclose any apparent mistake. Rectification was therefore not permissible.

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Issues: Whether the order sought to be corrected disclosed any mistake apparent on the face of the record warranting rectification under the Tribunal's power of rectification.

Analysis: The application was examined in the context of the limited scope of rectification under the Customs Act and the CESTAT Rules. The Tribunal found that the earlier order had already considered the alleged mixed identity of the persons concerned and had reached a factual conclusion on the basis of the record and the statement relied upon. A plea that the order was wrong on merits could not be treated as a mistake apparent on record. The power of rectification extends to correcting manifest errors, but not to reappreciation of evidence or review of the merits of the decision.

Conclusion: No mistake apparent on the face of the record was made out, and rectification was not permissible.

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