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TMI Blog2016 (6) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... or Respondent(s) : Shri J Nagori, Authorised Representative ORDER This application is filed by Revenue seeking Rectification Of Mistake in the Tribunal Order No A/11528-11532/2015 dtd 20.10.2015. 2. Heard both sides and perused the records. 3. The Ld AR for the Revenue submits that there are two mistakes apparent on record in the above mentioned order of the Tribunal. The fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submits that the second mistake in the said order of the of the Tribunal is that at Para 6 of the subject order the Tribunal has taken into consideration a letter dt 13.10.2015 of the Principal Commissioner of Customs which stated that the four shipping bills concerned in the appeals were assessed finally. He submits that the said information in the said letter is factually not correct, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il and argued at length which would amount to review of the Order of the Tribunal dtd 20.10.2015 which is not permitted by law. He relies upon the decision of the Hon'ble Supreme Court in the case of CCE, Belapur, Mumbai vs. RDC Concrete (I) P Ltd -2011(270)ELT.625 (SC). 6. On careful consideration of the arguments of both sides and perusal of records, we find that contention of the Ld AR t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be such which can be ascertained by a long drawn process of reasoning. Similarly, this Court has decided in ITO v. Ashok Textiles, 41 ITR 732 that while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. Moreover, incorrect application of law can also not be corrected." Therefore, we find that the said contention of the Ld AR for Revenue cannot be acced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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