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2016 (6) TMI 989 - CESTAT AHMEDABAD

2016 (6) TMI 989 - CESTAT AHMEDABAD - TMI - Rectification of mistakes - Revenue sought ROM in the order of this Tribunal dt. 11.08.2013 - apparent mistake - Held that:- 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 review of the Order. - ROM application dismissed. - E/10425/2013-D .....

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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 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 cle .....

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ances when a general B-17 bond has been executed by the main appellant? (iii) If answer to (ii) above is negative whether extended period of 5 years can be invoked in the present proceedings? (iv) Whether appellants agitated the issue on merits before the Adjudicating authority? (v) Whether penalties are imposable upon the appellants in these proceedings? 5. In deciding each of these issues, this Tribunal, after analyzing the facts, evidences on record and case laws on the subject, answered the .....

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ther 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 natu .....

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ysis of the facts and evidences on record. Thus, we do not find the mistakes/errors pointed out by the Department, would be considered as an apparent mistake on the face of record, which could be rectified in exercise of the limited power vested on this Tribunal under Section 35C(2) of the Central Excise Act, 1944. 6. Needless to emphasize what is an apparent mistake, has been elucidated by the Hon'ble Supreme Court in the case of Deva Metal Powders Pvt. Ltd Vs Commissioner, Trade Tax, U.P. .....

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iscernible. It is something which a duly and judiciously instructed mind can find 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 whic .....

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