TMI Blog2013 (10) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the same was taken inadvertently in excess to whatever was due to them - there is no error apparent on the face of records which needs rectification by the Bench - By raising this new point in the applications of rectification of mistakes appellant is trying to re-argue the case, which is not permissible at this stage - If the appellant is aggrieved by any portion of the order, there are lega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant on the demand of cenvat credit which was beyond the period of limitation. It is his submission that appellant has been arguing this issue before the lower authorities and has also taken the same before the Bench. He would rely upon the decision of the Tribunal in the case of Rajasthan State Warehousing Corporation-2011 (23) STR 385 (Tri.) to propose that rectification of mistake is justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in final order dated 09.4.2013 of the Tribunal on the ground that Tribunal has not granted any relief to them on duty liability which has been fastened on them by the impugned order before the Tribunal. On perusal of the records, I find that appellant has not contested the duty liability before the Bench. Tribunal has recorded clearly that the duty which has been reversed by the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
