TMI Blog2017 (11) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed. - C/ROM/23435/2014 in C/27965/2013 - Misc Order No: 20333/2017 - Dated:- 29-8-2017 - Shri S.S Garg, Judicial Member and Shri Ashok K. Arya, Technical Member Mr. B. V. Kumar, Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER M/s. Buhler India Pvt. Ltd. has filed miscellaneous application for rectification of mistake in the Final Order No.21331/2014 dated 7.8.2014 issued in case of Appeal No.C/27965/2013-DB inter alia stating as follows: (i) The Para 9 of the above Final Order holds that the appellant is liable to penalty under Section 114A of the Customs Act, 1962 and therefore, penalty imposed is upheld . (ii) The impugned Order-in-Original against which the applicant came to Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be reconsidered during the hearing of ROM application and no view other than that held in the Final Order be taken. 3.1 We do not find that there is any apparent mistake in the subject Final Order of the Tribunal, which could be rectified by accepting the present ROM. The appellant actually wants us to re-appreciate and reconsider their submissions and arguments by way of ROM application, which is not allowed by law. The Hon ble Apex Court in the case of CCE, Belapur, Mumbai vs. RDC Concrete (India) Pvt. Ltd.: 2011-TIOL-77-SC-CX has held that power to rectify a mistake should be exercised, when the mistake is a patent one and should be quite obvious. The Hon ble Supreme Court in the case of RDC Concrete (India) Pvt. Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted mind can find out from the record. In order to attract the power to rectify under Section 22, it is not sufficient if there is merely a mistake in the order sought to be rectified. The mistake to be rectified must be one apparent from the record. A decision on a debatable point of law or a disputed question of fact is not a mistake apparent from the record. The plain meaning of the word apparent is that it must be something which appears to be so ex facie and it is incapable of argument or debate. It, therefore, follows that a decision on a debatable point of law or fact or failure to apply the law to a set of facts which remains to be investigated cannot be corrected by way of rectifications. 4. In the light of above discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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