Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 626 - AT - Central ExciseApplication for rectification of alleged mistakes – Held that:- application proceeds on the presumption that all grounds mentioned in the appeal memo have been actually canvassed by the learned advocate during the hearing. It also overlooks the fact that arguments by both sides should precede dictation of the order. After the hearing is over, when the order being dictated is going against any party, they cannot be allowed to plead fresh grounds, as such a procedure is not a healthy one. The application also proceeds on the assumption that the only submissions which have been specifically discussed in the order have been considered by the Tribunal. It also overlooks that whatever submissions not specifically discussed did not find favour with the Tribunal. The non-acceptance of the submissions/view points urged on behalf of either party cannot be treated as errors or mistakes that too apparent on face of records. not all grounds in the appeal memoranda were argued during personal hearing. Whatever grounds argued before the Tribunal by the learned Advocate have been considered and not found acceptable. This application in my considered opinion, stands filed merely because the appeal has been decided against the applicant. There are no errors on the face of the records warranting recall of the order and for rehearing the appeal. application is rejected
|