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2014 (2) TMI 716 - AT - Central ExciseRectification of mistake - High Court of Chhattisgarh directed Tribunal to decide the case of the appellant keeping in view the law laid down by Apex Court in the case of CCE, Chandigarh vs. Doaba Steel Rolling Mills reported in [2011 (7) TMI 10 - SUPREME COURT OF INDIA] - appellant submits that the ratio of Doaba Steel Rolling Mills case is not applicable to the appellant s case - Held that:- Court cannot be faulted when both sides fail to bring the material fact and evidence not considered in the course of hearing to give rise to the error in law. It is settled law that an order passed by a court or Tribunal is conclusive in so far as the facts and conclusion recorded therein. The mistake in the order sought to be rectified is not specifically brought to scrutiny showing that such mistake is apparent from record and is a rectifiable mistake - Had there been any fact recorded and law was not rightly applied there to reach to a conclusion, that could have been appreciated to be a case of rectifiable mistake. But that is not the case here. Further, Tribunal has no power of review in absence of statutory provision in that regard. Appellant was well aware that Tribunal has no power of review. But it opted to withdraw its appeal before Hon’ble High Court to seek review remedy before Tribunal. On the facts and in the circumstances it is difficult to agree that Tribunal committed any error of law when no rectifiable mistake is apparent from the face of the record. It is accordingly difficult for us to act as a review court which is not the mandate of the statute for which it has become impracticable to redress the grievance of the appellant - Decided against assessee.
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