Error apparent on the record in treating an amending notification as independent led to rectification and recall.

Notification No. 264/67 was treated as an amending notification to Notification No. 136/67, not as an independent notification. That mistaken understanding was held to be a basic error apparent from the record because it went to the root of the matter and was not a mere immaterial mistake. On that basis, the rectification applications were allowed, the impugned order was recalled, and the matter was directed for fresh consideration by the appropriate Bench.

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Issues: Whether the impugned order contained an error apparent on the record in treating Notification No. 264/67 as an independent notification instead of an amending notification, warranting rectification and recall.

Analysis: The Tribunal found from the notification itself that Notification No. 264/67 was in fact an amending notification to Notification No. 136/67. The earlier view that the two notifications operated independently was held to be a basic mistake apparent from the record. Since the error went to the root of the matter, it was not treated as a mere immaterial mistake. The Tribunal therefore declined to examine the other alleged errors.

Conclusion: The rectification applications were allowed, the impugned order was recalled, and the matter was directed to be placed before the appropriate Bench for fresh consideration.

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