Mistake apparent from the record where a prior Bench order on the same issue was not considered, justifying rehearing.

Omission to consider and discuss a prior binding or relevant order of the same Bench on the same issue can constitute a mistake apparent from the record. In these circumstances, the Tribunal treated that omission as sufficient to justify rectification, set aside the impugned appellate orders, and directed that the appeals be restored and posted for fresh hearing.

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Issues: Whether the earlier appellate order warranted rectification on the ground of a mistake apparent from the record, and whether the appeals should be restored for fresh hearing.

Analysis: The Tribunal noted that the same Bench had earlier taken a contrary view in another matter on the same question and that the earlier order relied upon in those proceedings had not been discussed or considered. In these peculiar circumstances, the omission to refer to and discuss the earlier order constituted a mistake apparent from the record. The Tribunal therefore held that the matter required rehearing.

Conclusion: The rectification applications were allowed, the impugned appellate orders were set aside, and the appeals were directed to be posted again for fresh hearing.

Ratio Decidendi: An omission to consider and discuss a prior binding or relevant order of the same Bench on the same issue can constitute a mistake apparent from the record justifying rectification and restoration for fresh hearing.

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