Rectification jurisdiction is limited to manifest errors on the record and cannot be used to revisit the merits of a final order.

Rectification proceedings under ROM are limited to patent mistakes apparent on the record, such as typographical, arithmetical or similar manifest errors, and cannot be used to reargue the merits or seek a review of the final order. A mere difference of opinion with the Tribunal's earlier view does not amount to an error apparent on the face of the record; the proper remedy is an appeal to a higher forum. The Tribunal also noted that the amendment to the service tax limitation provision had been treated as procedural, not affecting vested rights, and therefore capable of retrospective application. The ROM application was dismissed and the earlier order remained undisturbed.

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Issues: Whether rectification of the final order was warranted on the ground of an error apparent on the face of the record in the Tribunal's treatment of the amendment relating to limitation and retrospective application of the service tax provision.

Analysis: Rectification is confined to patent mistakes such as typographical, arithmetical, calculation errors, or omission of an important fact, and cannot be used to reargue the case or seek a review of the decision. A mere difference of opinion with the view taken in the final order does not constitute an error apparent on the record. The proper remedy against such a grievance lies in appeal before a higher forum, not in ROM proceedings. The Tribunal also noted that the amendment to the service tax limitation provision was treated in the earlier order as procedural and not affecting vested rights, and therefore capable of retrospective application.

Conclusion: The ROM application was held to be without merit and was dismissed.

Final Conclusion: Rectification jurisdiction could not be invoked to seek reconsideration of the merits, and the earlier order was left undisturbed.

Ratio Decidendi: Rectification cannot be used as a substitute for appeal or review, and only a manifest error apparent on the record can be corrected in ROM proceedings.

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