Mistake apparent from the record justified recall where the earlier classification order rested on an incorrect premise.

CEGAT, New Delhi found that the earlier order rested on a mistaken understanding of the classification issue and that this error was apparent from the record. The Tribunal also noted that the party had received notice of hearing after the hearing date, but the decisive point was the incorrect premise on which the earlier conclusion had been reached. Treating the error as one warranting rectification, the Tribunal recalled the prior order.

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Issues: Whether the earlier order contained a mistake apparent from the record warranting rectification and recall.

Analysis: The application sought rectification on the ground that the earlier order proceeded on an incorrect understanding of the classification issue and that the party had been unable to appear because notice of hearing was received after the hearing date. On perusal of the record and the earlier decision, the Tribunal found that the item had not been decided as classifiable under Item 68 in the manner assumed in the impugned order and that the earlier conclusion was based on a mistaken premise.

Conclusion: The mistake was held to be apparent from the record and the earlier order was recalled.

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