Rectification limited to apparent errors on record; Tribunal cannot use it to reopen merits or reappreciate facts already considered.

Rectification under section 35C(2) is limited to an error apparent from the record and cannot be used to seek rehearing or reappreciation of facts already considered. The asserted omission was found incorrect because the earlier order had already taken note of the relevant submissions on the linkage between inputs, transfer notes and duty-paying documents. The Tribunal had also remanded the matter for de novo consideration of that correlation, and had not treated credit as allowable merely on transfer notes. No mistake apparent from the record was shown, so rectification was not permissible and the remand order remained undisturbed.

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Issues: Whether the Tribunal could rectify its earlier order under section 35C(2) on the ground that a crucial factual aspect had allegedly not been considered and whether such grievance disclosed a mistake apparent from the record.

Analysis: The application sought, in substance, a rehearing of the merits of the appeal. The asserted omission was found to be factually incorrect, since the earlier order had already taken note of the relevant submissions concerning the linkage between the inputs received, the transfer notes, and the duty paying documents. Rectification under section 35C(2) is confined to an error apparent from the record and cannot be used to re-argue the matter or revisit factual appreciation already undertaken. The earlier order had in fact directed remand for de novo consideration on correlation of the inputs with the duty paying documents, and did not proceed on the basis that credit was allowable merely on transfer notes.

Conclusion: No mistake apparent from the record was shown, and rectification under section 35C(2) was not permissible.

Final Conclusion: The rectification request failed, and the earlier remand order remained undisturbed.

Ratio Decidendi: Rectification is confined to errors apparent on the face of the record and cannot be invoked to reopen or reappreciate issues already considered on merits.

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