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2016 (3) TMI 803 - AT - Central ExciseRectification of mistake - Tribunal while passing the order had not considered the earlier decision of the Tribunal in the case of Gautam Weaving Mills vs. Commissioner of Central Excise, Belapur (2008 (1) TMI 771 - CESTAT, MUMBAI ) as is squarely applicable in the present case - Held that:- find that the Tribunal had given a finding that M/s. Gautam Weaving Mills (supra), even the period after 2004, in that case the appellants were engaged in the manufacture of grey fabrics and not the job worker. It is seen that the Tribunal had given a finding for not following the decision of the Gautam Weaving Mills (supra). Regarding the limitation, the Tribunal had recorded the submission of the Learned Advocate in the final order. It is seen that the Tribunal had rejected the submission of the Learned Advocate on the ground that the Central Excise audit officers during the verification of the records detected the irregular availment of the Cenvat Credit. Hence, the extended period of limitation would be involved. In any event, the Hon'ble Supreme Court held that the Tribunal has no power to review its own order and it should not be done, while there is a long drawn process. Hence, do not find any merit in the application filed by the applicant. Rom application is rejected.
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