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2013 (11) TMI 1029 - AT - Central ExciseRectification of error Restoration of appeal Held that:- CCE BELAPUR, MUMBAI Vs RDC Concrete (India) P. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA ] - a mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning - The Commissioner (Appeals) dismissed the appeal filed by the applicant without going into the merit, on the ground that the appeals were filed beyond the time limit prescribed under Section 35(1) of the Central Excise Act, 1944 the Tribunal had given a detailed finding about the conduct of the appellant in the final order - the applicability of Section 14 of the Limitation Act would depend on the examination of the entire facts on record of the case and such re-appreciation of facts are not permissible in the present application. It is seen that no appeal or revision was pending before any court, even before the Tribunal During the intervening period, no appeal/writ petition was pending before the High Court/Tribunal the relief under Section 14 of the Act, 1963 depends upon bonafide and with due diligence pursuing the remedy before a court without jurisdiction - It would be decided after considering the fact and law of the case by a long process of reasoning, which is not permissible under ROM application there was no reason for modification of order Decided against Assessee.
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