TMI Blog2010 (6) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... t – on the basis of elaborate arguments in relation to appreciation of the materials on record, cannot be ground for review of order or for recall of order by the Court or Tribunal who has passed such order. - E/2409/2006 - 144/2010-SM(BR)(PB), - Dated:- 10-6-2010 - Justice R.M.S. Khandeparkar, President REPRESENTED BY: Shri S.K. Bhaskar, DR, for the Appellant. Shri S. Malhotra, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit, on the basis of the documents in question, could not have been availed on account of difference in description in invoice vis-a-vis the actual product utilized as raw-materials. 3. The learned DR referring to the order of the High Court of Punjab Haryana dated 17th August, 2009 in CEA No. 68 of 2009 submitted that, the pre sent application has been filed in terms of the observations made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r findings which can be disclosed to be not consonance with the materials on record on the basis of elaborate arguments in relation to the appreciation of the materials on record, cannot be ground for re view of the order or for recall of the order by the Court or Tribunal who has passed such order. Those can perhaps be ground for appeal against such order. 6. It is also to be noted that order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice in that regard issued to the manufacturer is placed for the first time before the Tribunal along with the present application. In such circum stances, no fault can be found with the said finding by the Tribunal and it cannot be said that the finding was incorrect. 8. As regards the other two grounds, they consequently relate to the assessment of the materials on record. Being so, if assu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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