TMI Blog2017 (9) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy to file appeal if aggrieved - In various judgments it has been held that if the application for rectification is filed in the guise of review petition or if long drawn process of argument and reasoning in required to find out the error sought to be rectified, then the same cannot be said to be an error apparent on the face of record - there is no apparent error which needs rectification - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other 26 appeals whereas, it is not so. In the other 26 appeals, the issue was whether the demand of duty and penalty imposed on account of violation of Rule 8(3A) of Central Excise Rules, 2002 is sustainable or not. The Tribunal relied upon the decisions in the case of Indsur global India Vs Union of India - 2014-TIOL-2115-HC-AHM-CX, Precision Fasteners Ltd 2014-TIOL-2211 HC-AHM-CX, Mallad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulted the duty, the issue is not similar to other appeals and therefore the Tribunal ought not to have allowed the appeal. That this is an error apparent on the face of record which necessitates rectification. 3. Against this, the Learned Counsel Sh. N. Vishwanathan submitted that the allegation raised as well as duty demand, interest and penalty was for contravening the provisions of Rule 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the duty has not been paid within the due date as per Rule 8(1), the duty has not been paid along with interest within 30 days from the due date as per Rule8(3) and 8(3A), the duty has not been paid on consignment basis as per Rule 8(3A). Thus, M/s.BPPL had violated all the provisions of Rule 8 ibid. 6. Thus, we cannot find any substance in the contention of the department that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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