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2013 (11) TMI 84 - AT - Central ExciseRectification of Mistake - Power to Review its own order – Held that:- The appeal was heard at length and both sides had advanced their arguments and also the order was dictated in the presence of both sides in the open Court - the point raised by the applicant seeking rectification of the order, is not an error apparent on the face of the record, but goes to the very root of the matter and the Tribunal does not have any power to review its own order - Following CCEx., Belarpur Vs. RDC Concrete (India) Pvt. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA] - The point now raised by the applicant if considered, then it would result in discussing the issues again and deciding the matter afresh - such power to review the order, is not vested with this Tribunal - the point raised by the applicant, being not an error apparent on the face of the record, cannot be rectified - the miscellaneous application for rectification of mistake being devoid of merit - Decided against Assessee.
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