Rectification not allowed for an open remand where no merits were decided and no apparent mistake existed.

Rectification was refused because the earlier Tribunal order was only an open remand to the jurisdictional Commissioner for fresh adjudication after hearing both sides. As the order had not decided the merits of capacity determination or duty liability, it contained no mistake apparent from the record capable of correction under Section 35C(2) of the Central Excise Act, 1944. The Tribunal therefore found no basis to disturb the remand order and left it undisturbed.

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Issues: Whether the rectification application disclosed any mistake apparent from the record in the Tribunal's earlier remand order.

Analysis: The Tribunal held that the earlier order had not decided the merits of the dispute on capacity determination or duty liability. It had only remanded the matter to the jurisdictional Commissioner for fresh adjudication after hearing both sides. Since the remand was an open remand and no view had been taken on the substantive issues, the order contained no apparent mistake capable of rectification under Section 35C(2) of the Central Excise Act, 1944.

Conclusion: No mistake apparent from the record was found, and rectification was not warranted. The application was therefore rejected in substance and the Revenue did not obtain relief.

Final Conclusion: The Tribunal left the earlier remand order undisturbed and declined to intervene by way of rectification.

Ratio Decidendi: Rectification is impermissible where the impugned order is only an open remand and does not decide the substantive issue on merits.

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