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2016 (3) TMI 230 - AT - Central ExciseInclusion of assessable value of acoustic enclosures in assessable value - ROM applications - Held that:- In the present case, we find that the Tribunal has given its detailed findings and held in favour of the respondents except acoustic enclosures. Therefore, the citation relied by the respondents are clearly distinguishable and we do not find any merit in the applications filed by respondents for restoration of appeals. Accordingly, all the three ROA applications are dismissed. As regards ROM applications, we find that there is no apparent mistake on records and respondent’s plea for rectification of certain facts beyond the scope of SCN amounts to re-appreciation of the Tribunal’s order and the Tribunal has not empowered to review its order making a long drawn exercise to ascertain the error if any which is not intention of law relating to rectification of mistake. In the guise of MA (ROM), appellant requires the Tribunal to review its own order to accommodate the present applications, which is not the power conferred on the Tribunal. In this regard we rely on the decision of the Hon’ble Supreme Court in the case of Airport Authority of India Vs. Commr.(2015 (11) TMI 135 - SUPREME COURT ), Hon’ble High Court decision in the case of Unworth Ltd. Vs. CCE, Raipur (CG) (2014 (10) TMI 185 - CHHATTISGARH HIGH COURT ) and the Tribunal’s decision in the case of Shalimar Ispat Udyog Vs. CCE, Raipur (2014 (2) TMI 716 - CESTAT NEW DELHI), are relevant to the facts of the present case. By respectfully following the Apex Court and the Hon'ble High Court decisions and the Tribunal order as above, we hold that there is no apparent mistake in the final order dated 03.07.2013 and any relook to the order as a whole to bring a change to the result of the order, shall amount to review and Tribunal lacks power for the same. Accordingly, all the three ROM applications are rejected.
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