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Vidyut Metallics Ltd. Versus Commissioner of Central Excise, Mumbai-III

2016 (9) TMI 1014 - CESTAT MUMBAI

Rectification of mistake - seeking rectification of various errors in the final order - Held that:- it is found that the Bench has categorically recorded the findings on all the submissions made by the applicant-respondent. The Bench has also clearly indicated why it has arrived at a conclusion to hold that prior to 1.7.2000, the provisions of Rule 6(b)(ii) of the Valuation Rules, 2000 needs to be applied into, read with circular. The Bench has clearly indicated why conclusion was reached as to .....

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ace of the record. This is not in consonance with the settled law that error apparent on the face of the record should not be an alibi for rearguing the entire case. - Decided against the appellant - E/3209/04-Mum - M/89333/16/EB - Dated:- 24-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) For the Appellant : Mr. V. Sridharan, Sr. Advocate with Shri Prakash Shah, Advocate For Respondent : Mr. Hitesh Shah, Commissioner (AR) ORDER This application for rectifi .....

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nd Ltd. and subsequent and prior orders passed by the co-ordinate Bench of this Tribunal and which were cited before and referred to in the final order dated 4.8.2015. (b) That the appellant relied upon direct binding judgment of the Hon ble High Court of Madras in the case of Sterlite Industries Ltd. - 2009 (246) ELT 109 (Mad.) and it was referred to but was not followed by the Tribunal. (c) The Tribunal erred in recording a finding that the applicant/respondent did not dispute the applicabilit .....

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Bench has totally overlooked and ignored the above facts on record and proceeded on the assumption that the applicant/respondent did not dispute the applicability of the circular, which is a mistake apparent on the fact of the records. (d) Another error apparent on the records according to him is that the assessee had disputed the inclusion of overheads which are not attributable to manufacture of goods under assessment and it was raised before the lower authorities while the Bench has held that .....

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vat credit and calculation sheet was also enclosed. (f) The other mistake apparent on the face of the record as per them is that the Bench has sustained the inclusion of entire overheads of the applicant-respondent as appearing in the balance sheet, which is not correct as they had disputed the inclusion of the overheads not attributable to the goods under assessment and this submission was an alternative and without prejudice to the contentions of the overheads of other factories cannot form pa .....

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