Rectification for apparent error rejected where no material mistake was shown and open-court recording objections were untimely.

A rectification request against an earlier CESTAT order failed because no mistake apparent from the record was shown. The alleged misrecording of the appellant's submission was treated as immaterial, and the cited precedent was found factually distinguishable from the case at hand. The Tribunal also noted that the earlier order had been dictated and pronounced in open court, so any objection to the recording should have been raised immediately. As no apparent error justified correction, the application seeking reconsideration of the denial of benefit under Notification No. 94/96-Cus. was held not maintainable on merits and was dismissed.

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Issues: Whether any mistake apparent from the record was shown in the earlier order so as to justify rectification, particularly in relation to the claimed benefit of Notification No. 94/96-Cus.

Analysis: The application sought correction of the Tribunal's earlier order denying exemption from additional duties of customs under Notification No. 94/96-Cus. The alleged discrepancy in recording the appellant's submission was not found material, and the cited earlier decision in another matter was held to be factually distinguishable. The Tribunal also noted that the order sought to be corrected had been dictated and pronounced in open court, and any recording issue should have been raised then and there. No apparent mistake warranting rectification was made out.

Conclusion: The rectification application was not maintainable on merits and was dismissed.

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