Mistake apparent from the record requires an existing error; later authorities did not justify rectification.

A rectification application failed because no mistake apparent from the record was shown in the Tribunal's final order. The Revenue relied on a later-cited Supreme Court order and a subsequent Tribunal decision, but the Supreme Court order had not been placed before or relied upon at the hearing, and the other Tribunal decision was rendered after the impugned order. On that basis, neither authority could establish an existing apparent error in the original order, and the rectification request was rejected.

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Issues: Whether the rectification application disclosed any mistake apparent from the record in the Tribunal's final order, warranting correction.

Analysis: The Revenue sought rectification on the basis of a later-cited Supreme Court order and a subsequent Tribunal decision. The order cited by the Revenue had not been placed before or relied upon at the time of hearing of the appeal, and the other Tribunal decision was rendered after the impugned final order. On those facts, neither could establish an apparent error existing in the original order.

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

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