Assessee filed application under section 254(2) for rectification of order of Tribunal on ground that Tribunal had failed to consider certificate of payment of electricity dues to establish electricity consumption to prove production. Application was rejected on the ground that  since a certificate issued subsequent to culmination of above proceedings could not have been produced before any of authorities and it could not have been filed even along with rectification application. Order of rejection was affirmed. Court also held that  no appeal lies under section 260A against an order rejecting application filed under section 254(2)  in absence of any statutory remedy against it, writ petition is only remedy. (AY. 2005-06)