Rectification of mistake is limited to obvious errors on the record; a debatable issue cannot be corrected through that route.

Rectification is confined to a mistake apparent from the record, meaning a glaring error of fact or law visible on the face of the record; a point needing detailed arguments falls outside that scope. Applying that standard, the claimed error could not be corrected through rectification because it was not self-evident from the record. The application was therefore not maintainable.

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Issues: Whether the order could be rectified under the provision governing rectification of mistake on the ground urged by the Revenue.

Analysis: Rectification is permissible only where there is a mistake apparent from the record. A point requiring an elaborate process of arguments does not amount to such a mistake. The standard is confined to a glaring mistake of fact or law evident on the face of the record, and the reasoning adopted was consistent with the analogous approach applied under the corresponding excise provision.

Conclusion: The application for rectification was not maintainable as the alleged error was not a mistake apparent from the record and was outside the scope of rectification.

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