Rectification of mistake rejected where no apparent error existed in the duty period and exemption turnover calculation.

Rectification of mistake was held unavailable where the earlier Tribunal order had already limited the duty demand period from 18-1-1989 to 20-3-1989 to 25-1-1989 to 20-3-1989. On that basis, turnover for 18-1-1989 to 24-1-1989 stood excluded, and only turnover for 25-1-1989 to 20-3-1989 remained relevant for applying the exemption under Notification No. 175/86. The exemption limit of Rs. 15 lakhs had to be deducted from that relevant turnover, and the requested correction did not show any mistake apparent from the record. The rectification petition was therefore misconceived and not maintainable.

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Issues: Whether the application for rectification of mistake was maintainable and whether any mistake existed in the Tribunal's earlier order regarding the period of duty liability and deduction of turnover under the exemption notification.

Analysis: The earlier order had already reduced the duty demand period from 18-1-1989 to 20-3-1989 to 25-1-1989 to 20-3-1989. On that basis, the turnover for 18-1-1989 to 24-1-1989 had to be excluded, and only the turnover for 25-1-1989 to 20-3-1989 remained relevant. From that turnover, the exemption limit of Rs. 15 lakhs under Notification No. 175/86 was required to be deducted. Since the requested correction did not disclose any mistake apparent from the record, the rectification petition was misconceived.

Conclusion: No rectifiable mistake was found and the application was not maintainable.

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