TMI Blog2017 (5) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... not have any powers. There is no error apparent on the face of the record which needs rectification - ROM application dismissed. - Application No. E/ROM/30832/2016 in Appeal No. E/21176/2014 - M/30036/2017 - Dated:- 27-3-2017 - Ms. Sulekha Beevi, C.S., Member(Judicial) Appearance: Sh. M. Rajendran, Advocate for the Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Respondent [Order per: Sulekha Beevi, C.S.] 1. The above application for rectification of mistake has been filed by the appellant. 2. On behalf of the appellant, Ld. Counsel Sh. M. Rajendran submitted that the Final Order impugned in this application suffers from error apparent on the face of record. He submitted that the appeals have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on record. It is vehemently argued by the Counsel that the second proviso of Rule 3 of drawback cannot be applied for rejection of drawback and in any case, only the first proviso can be applied for the reason that only 5 inputs have been imported under advance license and the remaining 27 inputs used by the appellant were procured on payment of duty. 4. The Ld. AR Sh. Guna Ranjan opposed the ROM application. He submitted that the Final Order dated 18.12.2015 does not suffer from any error apparent on the face of the record. The appellant has remedy of filing an appeal and the application seeks to re-hear the appeal which would tatamount review of the Final Order for which the Tribunal has no powers under the statute. 5. I have he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same aspect has been discussed in the order passed by Commissioner (Appeals). The Tribunal also has taken note of this ground. At present the arguments put forward by the Ld. Counsel in this application for rectification of mistake is only repetition of the contentions noted in the Final Order. Further, it necessitates detailed hearing and reasoning process. This infact would tatamount to review of the Final Order for which the Tribunal does not have any powers. Error apparent on the face of record means an error which strikes on mere looking and does not require long drawn process of reasoning where there may be conceivably two opinions. The mistake must be patent that its discovery does not need elaborate arguement. I do not find any err ..... X X X X Extracts X X X X X X X X Extracts X X X X
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