Judgment: 1. This petition, termed as ROM, is virtually one seeking to rehear the appeal on merits. Learned Departmental Representative vehemently tried to canvas all the points ; which were urged by him at the time of passing of the final order. That attempt of his cannot be entertained by us under the cover of a ROM. This petition is filed invoking the provisions contained in section 35C of the Act. Mistakes that can be rectified in terms of that Section are only clerical mistake or mistake apparent on the face of the record. We find no mistake apparent on the face of the record. The attempt of the Learned D.R. is to bring out mistake of fact, on the basis of a long drawn argument. Such mistake even if there is, which we are not conceding in this case, will not come within the purview of mistake contemplated by Section 35C of the Act. On this ground the petition is only to be dismissed and we do so.
2. Department has also asked for stay of return of the money deposited as directed by this Tribunal in its order dated 16.11.2000 as condition precedent for entertaining the appeal. We do not find any justification on the part of the Department to retain the money so deposited when the appeal itself was disposed of. The application filed by the Department is misconceived and is dismissed.