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2018 (10) TMI 1274 - AT - Central ExciseRectification of Mistake - the appellants' contention is that inasmuch as the proceedings against the main appellant was dropped, all the appeals of the co-appellants should have also been allowed - Held that:- There are no merits in the above contention of the applicants. The Tribunal examined and appreciated the evidences available in respect of each appellants and based upon the same, the appeals of the present three appellants were rejected while allowing the appeal of M/s.Sofina Fashion. Similarly, the issue of cross-examination cannot be said to be a mistake apparent on the face of the records, requiring any rectification. The entire ground raised in the ROM applications are relatable to the merits of the case - It is well settled law that a mistake requiring any rectification has to be a mistake apparent on the face of the records and any issue which requiring long drawn arguments from both sides cannot be held to be a mistake apparent on the face of the records. ROM application dismissed.
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