1985 (3) TMI 271

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..... el Co. Ltd. has filed a miscellaneous application requesting this Court to rectify the mistakes in Order No. 226-CAL-84-1766, dated 21st July, 1984. 2. Shri Subimal Som, the learned Advocate has appeared on behalf of the appellant. He has pleaded that it is a mistake of law and this Court should rectify the mistake. He has referred to the grounds for rectification of mistake. The same are re .....

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..... . Motor, it could not be ascertained whether the motor is a spare or a complete unit by itself, is misconceived and irrelevant. 4. There is no provision in the ITC Policy making it incumbent on the importer to prove with evidence that a motor is a special type of motor. Prima facie the Policy does not contemplate any motor other than the two categories in the Banned list, as special type req .....

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..... has been held by the Hon'ble Supreme Court in the case of T.S. Balaram, I.T. Officer v. M/s. Volkart Brothers, Bombay reported in AIR 1971 S.C. 2204 that a mistake apparent from the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions. In an earlier judgment in the case .....

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