Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving finality.

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....Rectification of mistake is confined to a manifest, self-evident error apparent from the record and cannot require elaborate reasoning, reappreciation of evidence, or reconsideration of legal findings. Errors in reasoning or application of law must be addressed through the prescribed appellate process; applications labelled as clarification, modification, recall, or miscellaneous applications cannot operate as review mechanisms. Binding Supreme Court and jurisdictional High Court precedent must be followed, and a contrary coordinate-bench view does not justify a Larger Bench reference where it disregards binding authority. The text notes that the rectification request concerning confiscation, reverse burden, and penalties was rejected because it sought a merits rehearing rather than correction of an apparent error.....