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Issues: Whether the Tribunal's earlier order could be rectified under Section 35C(2) on the ground of an apparent mistake in appreciation of the record and alleged omission of documents.
Analysis: The power of rectification is confined to correcting obvious and patent mistakes apparent from the record. It cannot be used to reopen the matter, reargue the case, or secure a fresh decision on the merits under the guise of rectification. A debatable issue or an alleged error of judgment does not constitute a mistake apparent from the record. The application sought to present a new case based on documents not filed with the appeal and to challenge the earlier appreciation of evidence, which fell outside the narrow scope of rectification.
Conclusion: No mistake apparent from the record was shown, and rectification under Section 35C(2) was not warranted. The request for recall or reconsideration was rejected.
Ratio Decidendi: Rectification of mistake is limited to patent errors apparent on the face of the record and cannot be invoked to reappreciate evidence or reargue the merits of the case.