Rectification of error requires a patent mistake, not a debatable valuation issue over stray factory-gate sales.

Rectification under Section 35C of the Central Excises and Salt Act, 1944 is limited to an obvious and patent mistake apparent from the record; it cannot be used to revisit a debatable question of law. The controversy over whether stray factory-gate sales could be ignored in valuing wholesale price under the revised valuation scheme required interpretation of competing authorities and further reasoning. Because the alleged error was not self-evident on the record, the rectification application was not maintainable and the earlier appellate order remained undisturbed.

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Issues: Whether the rectification application could succeed on the ground that the original order contained a mistake apparent from the record by allegedly failing to apply the law on valuation of factory-gate sales, and whether the question whether stray sales could be ignored under the valuation provision was a debatable point of law.

Analysis: Rectification under Section 35C of the Central Excises and Salt Act, 1944 is confined to an obvious and patent mistake apparent from the record. A point requiring investigation, detailed reasoning, or resolution of competing views cannot be treated as such a mistake. The controversy raised depended upon whether, under the new valuation provision, stray factory-gate sales could be ignored for determining wholesale price. That question was not concluded by a direct and unambiguous rule in the material relied upon, and the observations cited from earlier decisions did not remove the uncertainty. The matter therefore involved interpretation of the valuation scheme and application of competing authorities, making it debatable.

Conclusion: The application for rectification was not maintainable because the alleged error was not a mistake apparent from the record.

Final Conclusion: The request to reopen the earlier appellate order failed, and the original determination stood undisturbed.

Ratio Decidendi: A rectification power can be exercised only for a patent mistake apparent from the record, not for a question of law that is debatable or requires detailed reasoning.

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