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2014 (12) TMI 197 - AT - Central ExciseRectification of mistake - whether the activity undertaken by the appellant resulted in a new product having a distinct character, name and use and therefore, the activity could be construed as amounting to ‘manufacture' - Held that:- Difference between the product with which the process was started and the resultant product and how the finished products were known differently from the raw materials, this Tribunal came to the conclusion that a new product having a distinct character, name and use had emerged and, therefore, it was held that the process undertaken by the appellant amounted to “manufacture”. While coming to this conclusion, the Tribunal also relied upon the apex Court's decisions in the case of Pio Food Packers [1980 (5) TMI 30 - SUPREME COURT OF INDIA] and Empire Industries Ltd. [1985 (5) TMI 215 - SUPREME COURT OF INDIA]. The mistake apparent on record must be obvious and a patent mistake and the mistake should not be such that which can be established by a long drawn process of reasoning. Re-appreciation of evidence on a debatable point cannot be said to be rectification of mistake apparent on record. If the mistake is sought to be rectified by long drawn process of reasoning or where two opinions are possible, the same cannot be said to be a mistake apparent from the record attracting the provisions of Section 35C of the Central Excise Act, 1994. In the present case, we have given clear and cogent reasons for coming to the conclusion drawn in the impugned order. If the appellant is aggrieved of the same, the remedy lies in filing an appeal as provided in law - Rectification denied.
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