TMI Blog2016 (11) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... cords under the provisions of Section 35C (2) of the Central Excise Act, 1944. The Tribunal does not have any powers of Review - power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious. A different view cannot be taken in an ROM application which would amount to review / recall of the earlier order and substitute it by a different order, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of one year is not sustainable since at the relevant period of time the issue was not disputed. He further submits that the question of limitation was not considered by the Tribunal. 4. On the other hand, the ld. Authorised Representative for Revenue submits that the Tribunal in the subject order dated 20.07.2015 has followed the decision of the Hon'ble Gujarat High Court in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legally correct. He also contended that the applicant/ appellant is attempting to rehear the appeal in the guise of the ROM application. 5. On careful consideration of the submissions of both sides and perusal of the records, we find that the Tribunal has upheld the demand of duty on merits following the binding decision of the jurisdictional Hon'ble Gujarat High Court in the case of CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of Section 35C (2) of the Central Excise Act, 1944. The Tribunal does not have any powers of Review. The Hon'ble Supreme Court, after examining the issue of powers of this Tribunal with regard to rectification of mistake, and after analysing the decisions of various courts including the earlier decisions of the Apex Court itself has concluded and held in the case of CCE, Belapur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , incorrect application of law can also not be corrected. The Hon'ble Apex Court in the case of CCE, Mumbai vs. B.V. Star - 2015 (324) ELT 634 (S.C.) has also held that a different view cannot be taken in an ROM application which would amount to review / recall of the earlier order and substitute it by a different order, which could not be done by way of ROM application. 7. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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