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2008 (8) TMI 370 - HC - Central ExciseRectification of mistake - Appeal to High Court - Held that:- As seen from the extract of the Tribunal's order, it is apparent that the Tribunal has merely recorded prima facie opinion, but at the same time, the Tribunal has also observed after using the term "however", that the matter is remanded back to the original authority to redetermine. Therefore, it is not possible to state that, any question of law, as proposed or otherwise, much less a substantial question of law, arises from the impugned order of the Tribunal dated 5-6-2006. Insofar as the second order of the Tribunal is concerned, the Tribunal has merely stated that, in a Rectification of Mistake Application, the Tribunal is not entitled to re-appreciate the case on merits and thus, rejected the application. In relation to this finding, suffice it to state that the position in law is well settled. The Tribunal is entitled to correct an apparent error on record. If the Tribunal has come to a conclusion that no error apparent on record exists, the High Court cannot determine merely on the basis of an application moved by the revenue that there is an error apparent on record which the Tribunal ought to have rectified. There has to be some evidence beyond an application. Therefore, it is not possible to state that, any question of law, as proposed or otherwise, much less a substantial question of law, arises from the impugned order of the Tribunal dated 5-12-2006. Accordingly, the appeal is dismissed.
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