TMI Blog2017 (11) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... ences and to embark on an act of reviewing the decision under the guise of rectification of mistake. An error apparent on the face of the record means an error which strikes on the mere looking and does not need long drawn-out process of reasoning on points where there may be conceivably be two opinions. Such effort should not require anv extraneous matter to show its incorrectness. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 applicable to provisions of Finance Act, 1994. He submitted that the final order requires rectification on the ground that the claim of the appellant for exclusion of reimbursible expenditure should have been allowed by following the binding precedent of various decisions of Supreme Court, High Courts and the Tribunal. Reliance was placed on the circular of the Board which is not relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontracts which were also perused before the decision is taken. The reason for denying the claim of the appellant has been recorded in the final order based on the factual finding. The legal principle for allowing the exclusion of reimbursement expenditure has no relevance in view of the factual finding that there is no such reimbursement expenditure in view of the terms of contract and other suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in Saurashtra Kutch stock Exchange Limited - 2008 (230) E.L.T 385 (S.C.) held that an error cannot be said to be apparent on the facts of the record if one to travel beyond the record to see whether the judgment is correct or not. An error apparent on the face of the record means an error which strikes on the mere looking and does not need long drawn-out process of reasoning o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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