Mistake apparent from the record not shown where the record supported the Tribunal's earlier finding on condonation request.

A rectification application on mistake apparent from the record failed because the Tribunal found the earlier order correctly noted that the assessee had sought condonation of delay in filing the declaration under Rule 57T of the Central Excise Rules. On examination of the reply to the show cause notice, the record showed that such a request had in fact been made, so no apparent error existed in the prior finding. The application was therefore liable to be rejected.

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Issues: Whether there was any mistake apparent from the record in the Tribunal's earlier order so as to justify rectification.

Analysis: The application alleged that the earlier order wrongly recorded that the assessee had sought condonation of a two-day delay in filing the declaration under Rule 57T of the Central Excise Rules. On a perusal of the record, it was found that the reply to the show cause notice did contain a request for condonation of delay. The earlier finding that such a request had been made was therefore and no apparent error existed.

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

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