Rectification of mistake cannot reopen merits; omission to cite precedent is not a mistake apparent from the record.

A rectification of mistake application was held not maintainable where the applicant relied on a prior precedent supporting Modvat credit on Triethylene Glycol that had not been cited at the original hearing. The omission to refer to that decision did not constitute a mistake apparent from the record. As the application effectively sought reconsideration of the final order on the merits, it amounted to a review request rather than rectification. The application was therefore dismissed.

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Issues: Whether the rectification of mistake application was maintainable on the ground that a prior decision allowing Modvat credit on Triethylene Glycol was not cited at the time of hearing.

Analysis: The application sought reconsideration of the earlier final order on the basis of a precedent said to support the claim for Modvat credit. The omission to cite that decision at the hearing did not establish a mistake apparent from the record. The application, in substance, attempted to reopen the merits of the earlier decision, which amounts to review rather than rectification.

Conclusion: The rectification of mistake application was not maintainable and was dismissed.

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