Rectification of mistake cannot reopen a final order or operate as an appeal in disguise.

A rectification application cannot be used to reopen a final order or secure a rehearing on the basis of a later relied-upon precedent. The Tribunal noted that the cited Supreme Court decision had not been pressed at the time of hearing and applied the Larger Bench principle that rectification of mistake is not an appeal in disguise. The application therefore could not be entertained to re-decide the matter and was rejected as not maintainable.

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Issues: Whether the application for rectification of mistake could be entertained to reopen and re-decide the final order on the basis of a later relied-upon precedent.

Analysis: The application sought reconsideration of the final order by contending that the issue stood covered by a Supreme Court decision. The Tribunal held that the applicants had not relied on that decision at the time of hearing of the appeal and that rectification is not a means to re-hear or re-decide a matter. It relied on the Larger Bench view that rectification of mistake cannot function as an appeal in disguise.

Conclusion: The application for rectification of mistake was not maintainable and was rejected.

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