Rectification of mistake cannot reopen a concluded appeal absent an error apparent on the face of the record.

A rectification application cannot be used to reopen a concluded appeal unless it discloses an error apparent on the face of the record. Where the applicant raised factual contentions not shown to have been urged earlier, and the final order had already examined the raw material, statements recorded under Section 14 of the Central Excise Act, 1944, and classification of yarn waste under Chapter 55 of the Central Excise Tariff Act, 1985, no rectifiable mistake was made out. The application was therefore not maintainable for recall or modification.

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Issues: Whether the rectification of mistake application disclosed any error apparent on the record in the final order so as to warrant recall or modification.

Analysis: The application sought to raise factual contentions that were not shown to have been urged before the Adjudicating Authority or considered in the appeal on which the final order was passed. The record showed that the appeal had been decided on merits and limitation, and that the impugned order had already examined the nature of the raw material, the statements recorded under Section 14 of the Central Excise Act, 1944, and the classification of the yarn waste under Chapter 55 of the Central Excise Tariff Act, 1985. The Tribunal held that the plea regarding the purchase period did not establish any mistake apparent on the face of the record and that the application was, in substance, an attempt to reopen the concluded appeal.

Conclusion: No rectifiable error was made out and the application was not maintainable as a basis for reopening the final order.

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