TMI Blog2002 (8) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... mha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. These are eight applications filed by the applicants under Section 35 (2) of the Central Excise Act for rectification of mistakes with reference to the Order No. 974 to 984/97 dated 29-4-97. 2. Shri A.K.J. Nambiar learned counsel appearing for the applicants in support of the application for rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are also liable to penalty and in the circumstances the penalty imposed on them is reduced to Rs. 10,000/- . 3. He contended that in the absence of specific findings with regard to Directors, Personal involvement in the affairs, there was no justification to impose penalty. He cited a series of decisions in support of his contention. Further he said that the provision to impose personal pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were also involved in the offence and accordingly they are liable to penalty. He said that specific finding on the issue is not necessary with reference to involvement since the Tribunal has come to the conclusion based upon the corroborative evidences placed on record, the points raised by the appellants are only appreciation of evidence with reference to the facts and as such they are not mistak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise and Salt Act, 1944 for rectification of any mistake apparent from the record is narrow in scope. It cannot be a power of review so as to reverse an earlier order voluntarily passed. To rectify a mistake it must be a mistake, it must be apparent on the record and does not call for a detailed investigation of facts or law or require elaborate arguments to establish it. A decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the application for rectification of mistake and the way it was argued by the Counsel, what he wants is to review the order. It is settled position that power of review is not vested with the Tribunal. In the facts and circumstances, in view of our foregoing conclusion we do not find that an apparent mistake has crept in the order to be rectified. Accordingly all these eight applications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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