Rectification requires an apparent error on the record; challenge to precedent use failed where the order rested on independent findings.

Rectification under section 35C(2) requires an error apparent on the face of the record. The Tribunal held that the final order did not depend solely on the cited precedent, because it also contained an independent factual finding that monetisation of unutilised CENVAT credit was not available on the facts and referred to other supporting decisions. As no apparent mistake was shown, the rectification application was rejected.

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Issues: Whether the rectification application under section 35C(2) of the Central Excise Act, 1944 disclosed any error apparent on the face of the record in the Tribunal's final order dismissing the appeal.

Analysis: The application was confined to the alleged inapplicability of the cited precedent. The Tribunal found that the earlier order had not rested only on that authority, but had also recorded an independent finding that monetisation of the unutilised CENVAT credit was not available on the facts, and had further referred to other supporting decisions. The challenge therefore did not establish any apparent mistake warranting rectification.

Conclusion: The rectification application was found to be without merit and was rejected.

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