Rectification jurisdiction under CENVAT credit review fails where no error apparent on the face of the record is shown.

Rectification jurisdiction was limited to correcting an error apparent on the face of the record, and the Tribunal found that the earlier order had already given reasons for denying CENVAT credit. The grievance raised did not disclose any obvious mistake requiring correction, so no rectifiable error was established and the applications were rejected.

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Issues: Whether any error apparent on the face of the record existed in the final order so as to justify rectification of the denial of CENVAT credit.

Analysis: The Tribunal noted that the earlier order had already recorded reasons for denying CENVAT credit and held that the grievance raised did not disclose any apparent mistake warranting correction under rectification jurisdiction.

Conclusion: No error apparent on the face of the record was found, and the rectification applications were rejected.

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