TMI Blog2017 (2) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... /2015 dt. 22.5.2015 shall be read as Order-in-Original No.14/2001 (Commr.) dated 20.3.2002. The rectifications sought by respondent-assessee, are tantamount to review of the order per se. Tribunal does not have power of review as it becomes functus officio soon after passing the order. Application for ROM dismissed. - Application Nos.E/ROM/40867/2015, E/MISC/40640/2015 (by Dept.) in Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of this order may also be forwarded to the concerned Chief Commissioner to issue necessary instructions that such directions given by Tribunal are complied with and de novo adjudication orders are not delayed interminably. 3. Assessee has filed application for rectification of mistake in the said final order. The rectification of mistakes sought is as under :- (a) There is typographical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould therefore be set aside. (c) Tribunal has held that the applicant is not eligible for MODVAT benefits as there is a clear case of clandestine removal with willful suppression of facts with intention to evade payment of duty. It is respectfully submitted that the provisions of Rule 57E (3) of the Central Excise Rules, 1944 is applicable only in a case where duty recoverable from the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant cannot place himself in the shoes of other co-noticees whose statement and other records can at best be answered by the respective co-noticees and not by the applicant. Hence there is a clear violation of principles of natural justice and therefore the Hon'ble Tribunal committed an error apparent on the face of the record by proceeding to decide the case against the applicant on certain i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... digarh - 2015 (317) ELT 388 (Tri.-Del.) Ld. Counsel takes recourse to the decision of the Hon ble High Court of Madras in Tan India Ltd. Vs CEGAT Chennai - 2004 (168) ELT 436 (Mad.) However, in my opinion, the facts therein are different and hence ratio thereof cannot be applied to this matter. Viewed in this light, application of the assessee is dismissed, except for the prayer of rectificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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