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2019 (8) TMI 1795 - AT - Central ExciseRectification of mistake - error apparent of the face of record or not - main ground for rectification of mistake application taken by the applicant is that this Tribunal has not considered that the Commissioner in his order has given a categorical finding on sending of inputs to the job worker and manufactured goods were received back - HELD THAT:- Non consideration of this categorical finding amounts to apparent error. On this categorical finding, which was not disturbed by this Tribunal and the fact that the material was sent, by applicant and manufactured goods of the said input from job worker received by them is not under dispute. Despite this findings Ld. Commissioner has decided the whole case on all together new ground i.e. process of manufacture. It is found that when the Commissioner has decided the entire case on a new ground there is a clear error on the part of the Commissioner. On this, the Ld. Commissioner needs to issue a fresh order without going into the said new issue. When the Commissioner decided the case on the basis of new issue and not considered his own finding regarding sending of inputs and receipt of manufactured goods, the impugned order suffers from infirmity. There are no apparent error in the order - matter is rightly remanded for passing a fresh order - ROM application rejected.
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