Rectification of transfer order barred after High Court finality leaves no apparent mistake for the Tribunal to reopen.

A rectification application under Section 35C(2) and Rule 31A was held not maintainable where the Tribunal's earlier transfer of the appeal to the Special Bench had already been challenged in writ proceedings and the High Court had accepted the transfer basis. Because the High Court's observations had made the matter final, no mistake apparent from the record survived and the Tribunal had no jurisdiction to reopen or review its confirmed transfer order. The application was therefore rejected.

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Issues: Whether the Tribunal could rectify its earlier order transferring the appeal to the Special Bench when the High Court had already dealt with the matter and the order had become final.

Analysis: The application sought rectification under Section 35C(2) of the Central Excises and Salt Act, 1944 and Rule 31A of the CEGAT (Procedure) Rules, 1982, but the Tribunal found that the transfer order had already been carried in writ proceedings and the High Court had accepted the respondents' contention that there was a dispute about the applicable rate of duty and that the assessee itself had submitted to transfer of the case to the Special Bench. The High Court's observations and conclusion negating the petitioner's challenge made the matter final, leaving no surviving mistake apparent from the record and no jurisdiction in the Tribunal to reopen or review its confirmed transfer order.

Conclusion: The rectification application was not maintainable and was rejected.

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