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Issues: Whether the Miscellaneous Application for rectification of mistake should be allowed and the earlier final order recalled on account of factual error in the order under challenge.
Analysis: The application pointed out that the earlier final order had proceeded on a different issue from the one arising out of the impugned order-in-appeal. On examination of the records, the Tribunal found that the earlier order contained a factual mistake in its observations. A rectification application is maintainable to correct such an error, and once the mistake is accepted, recall of the earlier order follows to enable the appeal to be heard afresh.
Conclusion: The rectification application was allowed and the final order dated 01.09.2017 was recalled.