Rectification jurisdiction requires an apparent error on record; prior order already covered interest and penalty.

Rectification jurisdiction cannot be used unless a patent mistake or error apparent on the face of the record is shown. The Tribunal found that its earlier final order had already allowed the assessee's appeal and set aside the impugned order, and that the challenge before it had covered both interest and penalty. As no apparent error was demonstrated and the earlier order necessarily disposed of both issues, correction was not warranted. The rectification application was therefore held not maintainable and dismissed.

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Issues: Whether the Revenue had shown any error apparent on the face of the record in the Tribunal's earlier order so as to justify rectification, and whether that earlier order had already covered both interest and penalty.

Analysis: The Tribunal noted that the earlier final order had allowed the assessee's appeal and set aside the impugned order. On the pleadings and record, it found that the assessee had challenged both interest and penalty, and that the earlier order necessarily covered both. Since no patent mistake or apparent error was demonstrated, the order did not call for correction under rectification jurisdiction.

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

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