Rectification under Section 35C(2) is confined to patent errors and cannot reopen factual findings or debatable legal issues.

Rectification under Section 35C(2) of the Central Excise Act, 1944 is limited to correcting patent, manifest and self-evident errors apparent from the record. It cannot be used to reargue the appeal, reopen factual findings, or seek reconsideration of debatable legal issues. A party's complaint that earlier authorities or contentions were not separately discussed does not by itself show an apparent mistake, especially where the real challenge is to the Tribunal's findings on limitation and its appraisal of the existing record. The omission to discuss every cited decision does not convert the order into one containing an error apparent on the face of the record, and the rectification applications were not maintainable.

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Issues: Whether the rectification applications disclosed any mistake apparent from the record so as to justify amendment of the earlier order under Section 35C(2) of the Central Excise Act, 1944.

Analysis: The power under Section 35C(2) is confined to correcting patent, manifest and self-evident errors. A rectification application cannot be used to reargue the appeal, reopen findings of fact, or seek reconsideration of a debatable point of law. The applicants' grievance was that certain decisions and contentions were not specifically noticed in the earlier order, but the challenge in substance was to the Tribunal's finding on limitation and its appreciation of the material already on record. Such a contention required re-examination of the merits and could not be treated as an apparent mistake. The omission to discuss every cited authority did not convert the order into one suffering from an error apparent on the face of the record.

Conclusion: No mistake apparent from the record was made out, and the rectification applications were not maintainable.

Ratio Decidendi: Rectification under Section 35C(2) of the Central Excise Act, 1944 is limited to patent errors apparent on the face of the record and cannot be invoked to revisit factual findings, debatable issues, or the Tribunal's earlier view on the merits.

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