Apparent mistake rectification led to recall of an order, while the related appeal remained pending for hearing.

An apparent factual mistake in the formal portion of a final order was rectified because the record showed that only one appeal and one issue had actually been disposed of. The incorrect appeal reference and the opening recital suggesting disposal of two appeals were deleted, the remaining paragraphs were renumbered, and the earlier order was recalled and modified accordingly. The rectification was expressly confined to correcting the record and did not dispose of Appeal No. E/5060/91-A, which remained pending for hearing.

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Issues: Whether the final order called for recall and rectification on account of an apparent mistake in the formal portion of the order, and whether the rectification would affect the pendency of Appeal No. E/5060/91-A.

Analysis: The order recorded that one appeal and one issue had actually been disposed of, but the formal part of the earlier final order had wrongly mentioned Appeal No. E/5060/91-A and an opening paragraph stating that two appeals were being disposed of together. The mistake was found to be factual and apparent from the record. The order was therefore recalled and modified by deleting the incorrect appeal reference, omitting the opening paragraph suggesting disposal of two appeals, and renumbering the remaining paragraphs. It was also clarified that the rectification did not amount to disposal of Appeal No. E/5060/91-A, which would remain pending for hearing.

Conclusion: The rectification application was allowed, the earlier final order was recalled and modified, and Appeal No. E/5060/91-A remained undisposed.

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