TMI Blog2016 (6) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates For Respondent: Dr.J. Nagori, A.R. (Additional Commissioner) ORDER Heard both sides. 2. This Miscellaneous application has been filed by the Revenue seeking rectification of mistakes in the order of this Tribunal dt. 11.08.2013. 3. The learned Authorized Representative for the Revenue took us through the application where under various mistakes/errors have been 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is contradictory in nature, hence, such contradiction resulted to the erroneous conclusion . Similarly, while answering the second issue, whether time limit prescribed under Sec.11A of CEA,1944 would be applicable in raising the demand for DTA clearances, this Tribunal, after analyzing the terms of the B-17 bond and the case laws 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 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out from the record. In order to attract the power to rectify under Section 22, it is not sufficient if there is merely a mistake in the order sought to be rectified. The mistake to be rectified must be one apparent from the record. A decision on a debatable point of law or a disputed question of fact 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 afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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