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2020 (3) TMI 1155 - HC - Central ExciseMaintainability of appeal - challenge on the ground that the question involved in the appeal had a direct bearing on the rate of duty and value of goods for the purposes of assessment - error apparent on the face of record or not - section 35G read with section 35L of the Central Excise Act, 1944 - HELD THAT:- In the present case, the applicant has invoked the review jurisdiction of this court on the ground that there is an error apparent on the face of the record. The Supreme Court in MEERA BHANJA VERSUS NIRMALA KUMARI CHOUDHURY [1994 (11) TMI 440 - SUPREME COURT] has held that an error apparent on the face of the record must be an error which must strike one on mere looking at the record and would not require any long-drawn process of reasoning on points where there may conceivably be two opinions. It may be pertinent to note that the learned senior standing counsel has not pointed out any error apparent on the face of the record in the order dated 26.09.2019, the only ground which is urged in the memorandum of application is that the decision of the Supreme Court in COMMISSIONER OF CUSTOMS, BANGALORE-1 VERSUS M/S MOTOROLA INDIA LTD. [2019 (9) TMI 229 - SUPREME COURT] could not be shown to the court. Moreover, nothing has been pointed out as to how the order dated 26.09.2019 passed by this court is not in consonance with the above decision. It is manifest that the matter would require a long-drawn process of reasoning on a point on which there may conceivable be two opinions. Under the circumstances, it cannot be said that the order dated 26.09.2019 suffers from any error apparent on the face of the record, warranting interference. Application dismissed.
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