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2016 (11) TMI 1224 - CESTAT AHMEDABAD

2016 (11) TMI 1224 - CESTAT AHMEDABAD - TMI - Rectification of mistake - section 35C (2) of the Central Excise Act, 1944 - Held that: - power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious - the mistake cannot be such which can be ascertained by a long drawn process of reasoning - while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. Moreover, incorrect application of law can also not be corrected.. - .....

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entral Excise Act, 1944. 2. Heard both sides and perused the records. 3. The ld. Counsel for the applicant/ appellant submits that in the subject order dated 20.07.2015 at Para 2 of the order, it is held that - The Ld. Counsel for the appellant admits that the matter on Membership Fees is squarely covered against the appellants by the decision of this Hon'ble Tribunal in the case of Shri Kamrej Vibhag Sahakari Khand Udyog Mandli Limited vide order No. A/10914/2015 dated 24.6.2015 . Further, .....

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Udyog Mandli Limited, referred to therein is in favour of the appellant and not against the appellants. Hence, he contends that the subject order of the Tribunal dated 20.7.2015 needs to be recalled and the decision holding that they are not eligible for taking CENVAT credit of the said ₹ 2,43,178/- has to be held as wrong. 4. On the other hand, the ld. Authorised Representative for Revenue submits that the appellant was heard extensively on 20.7.2015 and the order was dictated and pronou .....

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submissions of both sides and perusal of the records, we find force in the arguments of the Ld. Authorised Representative for Revenue. The order dated 20.7.2015 was dictated and pronounced in the open court on conclusion of the hearing. The contention of the applicant/ appellant, that there is error in appreciating the earlier order of the Tribunal dated 24.6.2015 on which reliance was placed requires re-appreciation of the facts in the instant case viz-viz facts of the earlier case, and applic .....

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