Mistake apparent on record includes ignoring a binding precedent relied on at hearing; recall permitted for rehearing.

Non-consideration of a material submission based on the Supreme Court's Larsen & Toubro decision was treated as a mistake apparent on the face of the record under Section 35C of the Central Excise Act, 1944. The Tribunal held that where a binding precedent relied on at hearing is omitted from consideration, rectification may extend to recall of the final order so the appeal can be reheard. On that basis, the rectification application was allowed, the final order was recalled, and the appeal was restored for rehearing.

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Issues: Whether non-consideration of the assessee's reliance on the Supreme Court decision in Larsen & Toubro constituted a mistake apparent on the face of the record warranting rectification and recall of the final order under Section 35C of the Central Excise Act, 1944.

Analysis: The Tribunal found that the submissions founded on the Supreme Court decision were not considered while passing the earlier final order. It held that such omission amounted to a mistake apparent on the face of the record. Relying on the approach adopted in a similar matter, the Tribunal accepted that recall of the final order was permissible for rehearing of the appeal.

Conclusion: The rectification application was allowed and the final order was recalled, with the appeal restored for rehearing.

Ratio Decidendi: Non-consideration of a material binding precedent relied upon in the hearing can constitute a mistake apparent on the face of the record and justify recall under the rectification power.

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