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2011 (7) TMI 991 - AT - Service TaxApplication for rectification of mistakes - Turnkey Projects - Composite Contracts - original order in CCE, RAIPUR Versus M/s BSBK PVT LTD (2010 -TMI - 76005 - CESTAT, NEW DELHI - LB) - writ petition against this order was dismissed by the HC in LARSEN AND TOUBRO LTD. Versus CESTAT (2010 -TMI - 76005 - CESTAT, NEW DELHI - LB) filed by another intervener - It was noticed that present two applications (interveners) calls for reconsideration of whole case for substituting earlier decision of Larger Bench in reference by a new decision, that is impracticable since order of the Larger Bench was not interfered by Hon’ble High Court due to dismissal of Writ Petition of Larsen and Toubro - An error apparent on the face of the record means an error which strikes on mere looking and does not need long-drawn-out process of reasoning on points where there may conceivably be two opinions - Arguments on behalf of interveners show that detailed exercise is essential to appreciate the facts and circumstances of the case. Such exercise is permissible only if an appeal is decided or power of review is exercisable which is not conferred on the Tribunal. It is, no doubt, true that a mistake capable of being rectified is not confined to clerical or arithmetical mistake. On the other hand, it does not cover any mistake which may be discovered by a complicated process of investigation, argument or proof. As observed by Apex Court in Master Construction Co. (P) Ltd. v. State of Orissa (1965 -TMI - 100065 - SUPREME COURT OF INDIA), an error which is apparent from record should be one which is not an error which depends for its discovery on elaborate arguments on questions of fact or law. When the Larger Bench decision goes back to Division Bench for consideration of appeal for decision, the material facts, evidence, surrounding circumstance, law applicable shall govern the decision of Division Bench instead of the Division Bench merely guided by opinion of Larger Bench - Application is dismissed
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