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TMI Blog2016 (7) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... T.K. Sikdar, Authorised Representative, for the Respondent. ORDER [Order per : P.M. Saleem, Member (T)]. - M/s. Chamunda Engineering Works and others have filed this miscellaneous application seeking rectification of errors apparent on record in the Order No. A/10030-10035/2016, dated 11-1-2016 [2016 (337) E.L.T. 157 (Tribunal)] of the Tribunal. 2. Heard both sides and perused the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. Advocate also contended that the reliance by the Tribunal on the Panchnama dated 7-2-2005 is an error as the appellant had contested the Panchnama. Ld. Advocate also submitted that the Tribunal has not given findings that how the clearances of all the units can be clubbed together when each unit was independent and existing separately and registered under various authorities. The ld. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Appeal dated 11-7-2000. He also submitted that the issue of limitation was not pressed during the appeal hearings by Shri H.D. Dave, the ld. Advocate who appeared for the appellants; probably, according to him, since the matter pertains to suppression of facts, collusion, fraud, etc., with intention to evade payment of duty, extended period of limitation is available. He also pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rors apparent on record" and what is sought is a review of the order which is not sanctioned by law. We also find no apparent errors in the findings of the Tribunal, as is evident from the above paras. The Hon'ble Apex Court, after analysing the relevant provisions and the case laws on the issue, including previous decisions of the Apex Court itself, has held as follows :- "21. This Court ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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