Mistake apparent on record justified recall where relevant precedents on delayed end use certificate were overlooked.

Non-consideration of directly relevant decisions on the effect of belated production of an end use certificate under Notification No. 83/1990-Cus was treated as a mistake apparent on record. The Tribunal accepted that rectification was proper where cited authorities bearing on exemption entitlement had been overlooked, and that recalling the earlier order for reconsideration did not amount to an impermissible review. The rectification application was allowed, the order dated 23.08.2017 was recalled, and the appeal was directed to be listed for rehearing.

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Issues: Whether non-consideration of the cited decisions on belated production of end use certificate constituted a mistake apparent on record warranting rectification and recall of the earlier order.

Analysis: The Tribunal found that the earlier order had not taken into account the relevant decisions cited on the effect of delayed submission of the end use certificate in the context of exemption under Notification No. 83/1990-Cus. Since those authorities were directly relevant to the assessee's entitlement and had been overlooked, the omission was treated as a mistake apparent on record. The Tribunal accepted that rectification in such circumstances did not amount to an impermissible review, but required the earlier order to be recalled for reconsideration of the issue.

Conclusion: The rectification application was allowed, the order dated 23.08.2017 was recalled, and the appeal was directed to be listed for rehearing.

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