Rectification of mistakes apparent on the record allowed; inaccurate recitals in the earlier order were corrected.

Mistakes apparent on the face of the record in an earlier CEGAT order were found in the recording of submissions in two paragraphs, and the Tribunal accepted that the inaccurate passages should be corrected by substituting the respondent's actual contention. The rectification application under Section 35C(2) of the Central Excises and Salt Act, 1944 was allowed, and the specified corrections were directed to be incorporated into the earlier order.

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Issues: Whether the order contained mistakes apparent on the face of the record warranting rectification under Section 35C(2) of the Central Excises and Salt Act, 1944.

Analysis: The application pointed out errors in the recording of submissions in two paragraphs of the earlier order. The Tribunal accepted that mistakes had crept into the order and considered it proper to correct the relevant passages by substituting the accurate statements of the respondent's contention.

Conclusion: The rectification application was allowed and the specified corrections were directed to be incorporated in the earlier order.

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