2016 (6) TMI 989

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..... en narrated and  the evidences in the form of scanned copy invoices of M/s GHCL.  Also, we have perused the written submissions filed by both sides and the case laws referred therein.  4.  In short, this Tribunal has been  approached, to decide the question, inter alia, whether the main Appellant M/s Madhu Silica Pvt. Ltd, an 100% EOU, is eligible to the benefit of Notification No.23/2004-CE, dt.31.03.2004 as amended by Notification No.29/2007-CE, dt.06.07.2007 for clearances of their goods to  DTA.  This Tribunal has formulated following  issues:- "4.  Heard both sides and perused the case records.  Following issues are mainly required to be addressed in these appeals:- (i) Whether a c .....

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..... s on the subject, concluded that the provisions of Section 11A of the Central Excise Act, 1944 would be applicable for demanding duty. The said  finding of the Tribunal also have been challenged by the Revenue, contending that the case laws referred to therein, if found by the Tribunal to be conflicting in nature , the best course of action available was to refer the matter to the Larger Bench instead of deciding the issue itself.  On an apparent analysis of the observations recorded in relation to the said issue, we find that this Tribunal has examined it and after recording due reasons reached the conclusion.  Thus, there is no error apparent on the face of the Order.  Similarly, while addressing  other issues inc .....

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..... t is not a mistake apparent from the record. The plain meaning of the word "apparent" is that it must be something which appears to be so ex facie and it is incapable of argument or debate. It, therefore, follows that a decision on a debatable point of law or fact or failure to apply the law to a set of facts which remains to be investigated cannot be corrected by way of rectifications." 7.  Keeping in view the principle laid down in the aforesaid judgment, in our opinion, the mistakes/errors stated by the Revenue, seeking rectification, cannot be carried out without undertaking a re-analysis of the facts and evidences on record and the gamut of case laws cited, which would be definitely a long drawn process and ultimately result in r .....

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