2007 (12) TMI 221 - SUPREME COURT

Rectification of mistake - Held that:- The mistake to be rectified must be one apparent from the record. A decision on a debatable point of law or a disputed question of fact is not a mistake apparent from the record. The plain meaning of the word "apparent" is that it must be something which appears to be so ex facie and it is incapable of argument or debate. It, therefore, follows that a decision on a debatable point of law or fact or failure to apply the law to a set of facts which remains to be investigated cannot be corrected by way of rectifications.

The High Court's order is clearly unsustainable and is set aside. We make it clear that we have not expressed any opinion on the issue as to whether Aluminium powder can be regarded "metal in primary form" for the purpose of payment of tax. There is no need to adjudicate that aspect in view of the fact that the rectification done in purported exercise of Section 22 of the Act is clearly impermissible. Appeal allowed.