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Issues: Whether a rectification application could be allowed on the ground that a later judgment of a higher court had reversed the decision relied upon in the original tribunal order, thereby making that order erroneous.
Analysis: The Tribunal held that the original observation was correct when made on the law then understood to be settled. A later reversal of the precedent relied upon does not retrospectively create an error in the earlier order. The application for rectification was therefore not maintainable on that basis.
Conclusion: The rectification application was rejected and dismissed.
Ratio Decidendi: A later judgment overruling the precedent applied in an earlier order does not, by itself, constitute an apparent mistake warranting rectification of that order.