Mistake apparent on record was not shown where delay in appeal filing and absence of a condonation petition were not disproved.

Rectification of an appellate order requires a patent mistake apparent on the face of the record; a mere assertion that a condonation petition was not considered is insufficient. The record showed an apparent delay in filing the Revenue's appeal, and the Revenue could not state the exact period of delay when asked. As the order proceeded on the basis that no condonation petition was available and no material established an obvious error, no rectifiable mistake was found. The rectification petition was therefore not maintainable and was rejected.

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Issues: Whether the order dismissing the Revenue's appeal suffered from any mistake apparent on the face of the record on account of non-consideration of a condonation of delay petition.

Analysis: The record showed an apparent delay in filing the appeal, and the Revenue was unable to state the exact period of delay even when specifically asked. The order had proceeded on the basis that no condonation petition was available, and no material was produced to establish a patent error requiring rectification.

Conclusion: No mistake apparent on the face of the record was made out. The rectification petition was not maintainable and was rejected.

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