TMI Blog2006 (4) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order, we are satisfied that the Tribunal had failed to take into consideration the material evidence which was present on the record. Failure to take into consideration the material evidence, which is present on the record, would certainly amount to mistake apparent on the face of the record and the Tribunal under the circumstances would have the jurisdiction to correct the said mistake in ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Tariff Entry 8501.00. Assessee had claimed that it was manufacturing two types of electric motors described as "Standard" and "Non-standard". The question for consideration is: whether the non-standard motors could be construed to be different product and consequently different values for standard motors and non-standard motors. The Tribunal in its first order had held that the respondent's c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer who ultimately supplied the goods to the buyers. The Tribunal in its earlier order had not considered this evidence which was present on the record. Accordingly, the Tribunal after recording detailed reasons, came to the conclusion that there was a factual mistake apparent on the face of the record and, therefore, the order passed earlier required to be rectified and accordingly rectified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he material which is irrelevant or which could not have been used then possibly it could be said that there is a mistake apparent from the record but, however, if a decision is based on more than one material, then merely because in the process of arriving at the final decision, reliance was placed on some material which could not have been used then it could not be said that there was a mistake a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal had failed to take into consideration the material evidence which was present on the record. Failure to take into consideration the material evidence, which is present on the record, would certainly amount to mistake apparent on the face of the record and the Tribunal under the circumstances would have the jurisdiction to correct the said mistake in exercise of its powers under Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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