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2014 (3) TMI 343 - AT - Central ExciseRectification of mistake - Disallowance of CENVAT Credit - CENVAT credit on iron and steel products used in fabricating and erecting one crusher plant, one diesel generating set and one conveyor system in their factory premises - Commissioner (Appeals) set aside the adjudication order - Revenue submits that order passed by the Commissioner (Appeals), is erroneous inasmuch as fabricating and erecting of crusher plant and diesel generating set in their factory premises was held to be supporting structure, which was not considered by the Tribunal - Held that:- in terms of sub-section (2) of Section 35C of the Central Excise Act, 1944, the Appellate Tribunal is empowered to rectifying the mistake apparent from the records, amend any order passed by it under sub-section (1) of the said Section and shall make such amendments if the mistake is brought to its notice by the parties to the appeal. Reappreciation of evidence on a debatable point cannot be said to be rectification of mistake apparent on record. Mistake should not be established by a long drawn process of reasoning and mistake apparent on record must be obvious and patent mistake. It is also observed that incorrect application of law can also not be corrected - it would be a total reappreciation of the evidence and would be established a long drawn processes of reasoning, which is not permissible in the application for rectification of mistake. At any event, non-speaking order as contended by the learned authorised representative cannot be rectified within the scope of Section 35(2) of the Central Excise Act, 1944 and it would be rehearing of the appeal - Rectification denied.
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