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2017 (5) TMI 747 - AT - Central ExciseRectification of mistake - duty drawback - Held that: - Error apparent on the face of record means an error which strikes on mere looking and does not require long drawn process of reasoning where there may be conceivably two opinions. The mistake must be patent that its’ discovery does not need elaborate arguement. At present the arguments put forward by the Ld. Counsel in this application for rectification of mistake is only repetition of the contentions noted in the Final Order. Further, it necessitates detailed hearing and reasoning process. This infact would tatamount to review of the Final Order for which the Tribunal does not have any powers. There is no error apparent on the face of the record which needs rectification - ROM application dismissed.
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