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2024 (3) TMI 938 - CESTAT NEW DELHISeeking rectification of an alleged mistake - error apparent on the face of record or not - submission in the applications is that this Tribunal committed an error because this Tribunal was competent to decide but had not decided the question of jurisdiction - HELD THAT:- These applications seeking rectification of mistake are misconceived. The appellants were represented by a learned counsel who made submissions on their behalf. Needless to say, that when a learned counsel makes submissions, the court has to presume those to be on the instructions of the appellants. After arguing the appeal on merits and partly succeeding and partly failing in the appeal, the appellant then decided to hire a new counsel to find fault with the submissions made by the previous counsel and further alleging that this Tribunal committed a mistake in proceeding on the basis of the submissions made by the previous counsel. It is also incorrect to say that this Tribunal did not follow the directions of the High Court and had not applied its mind on the question of jurisdiction. It had not only applied its mind but also recorded in paragraphs 1 and 2 of the Final Order the question of jurisdiction not only with respect to the judgment in M/S MANGALI IMPEX LTD., M/S PACE INTERNATIONAL AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2016 (5) TMI 225 - DELHI HIGH COURT], the review petition filed by the Revenue and the further retrospective amendments made by Finance Act, 2022. Considering the judgments and the subsequent amendments, if it has to be decided if the officer issuing the SCN had jurisdiction or not in this case, it can only be done on the basis of the submissions made by both sides. Both sides did not want to press the question of jurisdiction and therefore the matter was decided on merits and it was decided so. The Tribunal can rectify if there is a mistake apparent on record. In this case, there are no mistake at all in Final Order, let alone, an error apparent on record. Therefore, the applications deserve to be dismissed and are dismissed.
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