Rectification for apparent mistake fails where a reasoned order shows submissions were considered despite not citing every precedent.

A rectification application will not succeed unless an apparent mistake on the face of the record is shown. Where the order records that both sides were heard and the record was perused before deciding classification of soft drink concentrate and the exemption claim under Notification No. 03/2005-CE, the mere omission to mention every cited circular or precedent does not establish non-consideration of submissions. If the reasoning shows that the material was considered, no error apparent is made out. The rectification request was therefore rejected and the original order remained undisturbed.

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Issues: Whether the record disclosed any apparent mistake in the earlier order warranting rectification; and whether non-mention of certain circulars and case law showed non-consideration of the appellant's submissions.

Analysis: The earlier order had recorded that both sides were heard and the record was perused before deciding the classification of soft drink concentrate and the claim for exemption under Notification No. 03/2005-CE. A rectification application cannot succeed merely because every cited circular or authority is not specifically referred to in the order if the reasoning shows that the submissions were considered. The omission to mention each relied-upon material does not by itself establish an error apparent on the face of the record.

Conclusion: No mistake apparent on record was shown, and the request for rectification was rejected.

Final Conclusion: The rectification proceedings were concluded against the applicant, leaving the original order undisturbed.

Ratio Decidendi: Non-mention of every cited precedent or circular in a reasoned order does not constitute an apparent mistake where the order shows that the submissions and material were considered before decision.

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