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2014 (10) TMI 14 - CESTAT AHMEDABADRectification of mistake - Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles and vitrified tiles - two periods i.e. prior to 01.03.2008 and post 01.03.2008. - demand of differential duty and levy of penalty - Held that:- applications which are filed by the Revenue is on the observations/findings recorded by the Bench and the said findings and observations are not errors apparent on the face of the record and if the Revenue is aggrieved by such findings and observations, the legal remedies available to them should be explored, if advised to do so. We find that by these applications, Revenue is trying to reargue the entire cases which cannot be permitted as has been laid down by the Apex Court in the case of RDC Concrete (India) Pvt. Ltd. (2011 (8) TMI 25 - SUPREME COURT OF INDIA) wherein their Lordships have specifically settled the law which is rectification of mistake cannot be done by re-appreciation of evidence. Since the entire case in final order dated 12-12-2013 was decided on the basis of the legal provisions existing during the material period, and the judicial pronouncement of the Co-ordinate Bench on the same issue was followed and it was held that prior to 1-3-2008, RSP could not be re-determined - though the demand for the period post 1-3-2008 has been set aside, but the matter is remanded back to the lower authorities to appreciate the evidence on record and come to a conclusion, which itself would indicate that we had not recorded any findings on the factual matrix in the case in hand - Rectification denied.
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