Rectification cannot replace review: Tribunal refused to recall a finally disposed appeal absent any apparent record error.

Rectification under the appellate power is confined to correcting mistakes apparent from the record and cannot be used to seek review, rehearing, or rewriting of a concluded order. The Tribunal held that the later order of 18.03.2024 was not recallable merely because it did not expressly repeat reference to the earlier recall order, since the appeal had already been finally disposed of after rectification of an apparent contradiction in the operative part. A plea based on the monetary limit instruction was also not entertainable in a recall application because the substantive appeal had been finally decided. The recall application was therefore rejected.

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Issues: Whether the order dated 18.03.2024 was liable to be recalled on the ground that it failed to notice the earlier rectification proceedings and on the basis of the monetary limit instruction.

Analysis: The application was founded on an incorrect premise that the order dated 18.03.2024 had been passed on the Revenue's rectification application, whereas the appeal itself had been finally decided after the earlier final order was recalled for the limited purpose of correcting the apparent contradiction between its operative paragraphs. The scope of rectification was confined to correcting an error apparent from the record and did not permit a rehearing or rewriting of the order. The omission to expressly refer again to the recall order did not make the later order void or recallable. The plea based on the monetary limit instruction also could not be entertained in a recall application because the appeal had already been finally disposed of.

Conclusion: The order dated 18.03.2024 was not liable to be recalled, and the recall application was rejected.

Final Conclusion: The Tribunal upheld the earlier rectification-based disposal and refused to reopen the concluded appeal by way of recall.

Ratio Decidendi: Rectification under the appellate rectification power is confined to mistakes apparent from the record and cannot be used as a substitute for review or rehearing; an order is not recallable merely because it does not expressly refer to an earlier interlocutory order.

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