S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record–Mere pendency of appeal in the High Court does not preclude the Tribunal’s power of rectification, (ii) Fact that there is difference of opinion between the two members of the Tribunal would, by itself, nor mean that the error sought to be rectified is not apparent on the record & (iii) The Tribunal has no jurisdiction to recall an order based on submissions made and upon consideration of materials on record-The power of rectification are circumscribed with the condition that the same can be exercised for correcting error be of law or facts apparent on record- The jurisdiction to correct errors vested in the Tribunal is not akin to review powers. [S. 153A]