Rectification unavailable where a larger bench decided only referred questions and left an unreferenced appeal issue open.

Rectification under section 35C of the Central Excise Act was unavailable where the larger bench had answered only the questions actually referred to it. The applicants argued that a separate issue arising in their appeals had not been considered, but non-reference of that issue did not create a mistake apparent from the record. The rectification applications were therefore rejected, and the applicants were left free to pursue the appeals before the regular bench.

---

---

Issues: Whether the larger bench order contained a mistake apparent from the record on account of non-consideration of the issue arising in the applicants' appeals.

Analysis: The applications sought rectification on the ground that the specific issue arising in the applicants' appeals had not been referred to or decided by the larger bench, although other referred questions were answered. Rectification under section 35C of the Central Excise Act was held unavailable because the larger bench could decide only the questions actually referred to it, and non-reference of a separate issue did not make the order erroneous. The applicants were left free to pursue the appeals before the regular bench.

Conclusion: No mistake apparent from the record was made out, and the rectification applications were rejected.

---