Mistake apparent from the record: failure to consider a raised limitation ground justified rectification and correction of the order.

Non-consideration of a specifically raised limitation ground in an ex parte appellate order was treated as a mistake apparent from the record and rectified. The time-bar issue was material to the appeal, and on the materials examined no infirmity was found in the Collector's view that the demand was barred by limitation. The rectification application was therefore allowed on that limited ground, and the earlier order was corrected by upholding the Collector's finding on limitation.

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Issues: Whether non-consideration of the time-bar issue in the earlier ex parte order constituted a mistake apparent from the record warranting rectification.

Analysis: The omission to consider a specific ground taken in appeal on limitation was treated as a mistake apparent from the record. On the materials examined, no infirmity was found in the Collector's view on the time-bar issue, and the demand was held to be barred by limitation.

Conclusion: The rectification application succeeded, and the earlier order was corrected by upholding the Collector's finding on the time-bar issue.

Final Conclusion: The application for rectification was allowed on the limited ground of non-consideration of limitation, and the impugned order was corrected accordingly.

Ratio Decidendi: Non-consideration of a specifically raised and material issue in appeal can amount to a mistake apparent from the record and be rectified in appropriate proceedings.

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