Rectification power is limited to apparent mistakes on the record, not review of allegedly wrong conclusions on exemption claims.

Rectification is confined to mistakes apparent from the record and from the order itself; a mere wrong conclusion or allegedly erroneous judgment does not qualify as such a patent error. The claimed exemption under the notifications was treated as relating to concession of duty, but that alone did not establish an obvious mistake amenable to rectification. No mistake apparent from the record was shown, so the rectification application was liable to be rejected.

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Issues: Whether the order contained a mistake apparent from the record warranting rectification in relation to the assessee's claimed benefit of exemption notifications.

Analysis: Rectification is confined to mistakes that are apparent from the record and from the order itself. A wrong conclusion or an allegedly erroneous judgment does not, by itself, amount to such an apparent mistake. The claimed exemption under the notifications was treated as a matter going to the concession of duty, but that did not establish a patent error amenable to rectification.

Conclusion: No mistake apparent from the record was shown, and the rectification application was liable to be rejected.

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