Rectification confined to apparent errors on the record; absent signed authorisation on file, no correction was permissible.

Rectification is confined to mistakes apparent from the record, so an order cannot be reopened on the basis of a document that was not on record when the decision was made. Here, the Revenue's appeal had been dismissed for want of proper authorisation, and the signed authorisation was not filed at that stage. Because the alleged error did not emerge from the record as it then stood, no apparent mistake existed that could be corrected through rectification. The Tribunal therefore held that the rectification application was not maintainable and correctly rejected it.

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Issues: Whether the Tribunal should rectify its earlier order dismissing the Revenue's appeal for want of proper authorisation, when the signed authorisation was not on record at the time of the original decision.

Analysis: Rectification under the applicable provision is confined to mistakes apparent from the record. At the time the earlier order was passed, the authorisation produced was not signed by the Collector and the signed document was not on record. Since the alleged error did not arise from the record as it then stood, there was no apparent mistake capable of correction through rectification.

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

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