1986 (2) TMI 185 - AT - Central Excise

Summary

Issues:
Rectification of alleged mistakes in the order related to valuation, discount, freight charges, and assessment of additional fittings.

Analysis:
The judgment pertains to a common application filed under Section 129B of the Customs Act, 1962 seeking rectification of alleged mistakes in the order of the Customs Excise and Gold (Control) Appellate Tribunal (CEGAT). The applicants imported cars and claimed a 15% discount on the manufacturer's invoice, which was rejected by the authorities. The Tribunal's order of 15-1-1985 upheld the rejection of the appeals based on the assessment made on the manufacturer's invoices without indicating any discount. The applicants contended that the valuation should consider a trade discount of 15% as per Customs Act provisions and Valuation Rules, along with references to Customs Tariff Act and related schedules.

The applicants argued that the order overlooked the literal interpretation requiring the deemed value at list price less trade discount, contrary to the facts and legal provisions cited. They also challenged the non-inclusion of freight, insurance, and landing charges, highlighting that the sale occurred in Tokyo with realization in Yens. Additionally, the assessment of additional fittings at a higher rate and the denial of depreciation as per Government circular were contested. The applicants emphasized that these alleged mistakes necessitated rectification.

On the other hand, the Respondent's representative contended that the rectification sought amounted to a review of the order, which was not permissible under the statute. The Tribunal, after considering the contentions raised, referenced precedents to establish that rectification is limited to patent or apparent mistakes on the face of the record. The Tribunal distinguished between review and rectification, stating that rectification does not encompass re-assessment of material aspects requiring a detailed re-evaluation of evidence.

Ultimately, the Tribunal found that the contentions raised by the applicants did not amount to apparent mistakes on the face of the record but rather involved complex issues requiring extensive reasoning and interpretation. The Tribunal emphasized that rectification is not meant for revisiting decisions based on differing opinions or detailed arguments. Consequently, the application for rectification was dismissed, with the Tribunal concluding that the points raised were not mere mistakes and lacked merit for rectification.