Rectification for apparent error and mutuality issue led to recall of the earlier final order for fresh consideration.

A rectification application under the mistake-apparent-from-record jurisdiction was treated as maintainable where the Tribunal identified an incomplete examination of mutuality and a factual error in the order's reference to non-existent page numbers in the Order-in-Original. The Tribunal held these defects to be apparent infirmities rather than a prohibited review of its earlier decision. On that basis, it allowed the application, recalled the final order dated 22.11.2024, and directed fresh consideration.

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Issues: Whether the revenue's miscellaneous application for rectification of mistake was maintainable and whether the final order dated 22.11.2024 required recall on account of apparent errors and incomplete consideration of mutuality.

Analysis: The Tribunal found that the impugned order had not properly examined the issue of mutuality and that an obvious factual error had crept in inasmuch as the order referred to page numbers 84 to 86 of the Order-in-Original though no such pages existed. On that basis, the Tribunal treated the errors as mistakes apparent from the record rather than an attempt at review and concluded that the order suffered from sufficient apparent infirmities to justify rectification.

Conclusion: The rectification application was allowed and the final order dated 22.11.2024 was recalled, in favour of the revenue.

Final Conclusion: The earlier final order stood set aside for fresh consideration in consequence of the apparent mistakes noticed by the Tribunal.

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