Rectification for apparent error fails where limitation under Section 11B was already decided in the original proceedings.

A rectification application was rejected because no mistake apparent on the face of the record was shown in the final order. The limitation issue under Section 11B of the Central Excise Act, 1944 had already been argued and decided in the original proceedings, including whether the refund claim was filed within the prescribed time limit. As the point sought to be reopened had been considered earlier, the tribunal found no apparent error warranting rectification.

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Issues: Whether the rectification application disclosed any mistake apparent on the face of the record in the final order on the ground that the refund claim was held to be barred by limitation under Section 11B of the Central Excise Act, 1944.

Analysis: The limitation issue had been argued before the Tribunal in the original proceedings, and the final order had decided whether the refund claim was filed within the time limit prescribed by Section 11B. Since the point now sought to be raised had already been considered and decided, no apparent error in the record was shown.

Conclusion: No mistake apparent on the face of the record was established, and the rectification application was rejected.

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