Rectification of mistake is limited to patent errors; factual reappraisal of penalty and bridge claims is impermissible.

Rectification under Section 35C(2) was confined to a patent mistake apparent from the record, not re-appreciation of evidence or reconsideration of factual findings. The challenge to penalty under Section 78 failed because the final order had already stated that penalty would be re-determined by reference to the demand sustained in remand, so no apparent error was shown. The objections concerning the RCC bridge and ash bund findings also required fresh assessment of work orders, clauses, photographs, and facts, which lay outside the limited rectification jurisdiction. No mistake apparent from the record was established, and the rectification request was held not maintainable.

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Issues: Whether the Rectification of Mistake Application disclosed any mistake apparent from the record warranting amendment of the final order, including the challenge to penalty under Section 78 and the findings on the RCC bridge and ash bund claims.

Analysis: The application was examined under the limited scope of rectification under Section 35C(2) of the Central Excise Act, 1944 as made applicable by Section 83 of the Finance Act, 1994 read with Rule 31A of the CESTAT (Procedure) Rules, 1982. Relief in rectification is available only for a patent and obvious error apparent from the record, and not for re-appreciation of evidence, reconsideration of factual findings, or correction of a debatable point of law. The objection regarding penalty under Section 78 failed because the order had already clarified that penalty would be re-determined with reference to the demand upheld in remand proceedings, and no error apparent was shown. The objections relating to the RCC bridge and ash bund findings also sought a fresh evaluation of the work orders, clauses, photographs, and factual conclusions, which lay outside the scope of rectification.

Conclusion: No mistake apparent from the record was established, and the rectification request was not maintainable.

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