Allowing the appeal of the revenue the Court held that ; rectification implies the correction of an error or removal of defects or imperfections. It implies an error, mistake, or defect which after rectification is made right. According to the proviso to sub-section (2) of S.220 , there can be variation in charging interest, and such variation can be effected through correction under S. 154 .Accordingly the mistake in calculating the interest could be corrected under S. 154 .( AY. 1985 -86)