TMI Blog2018 (10) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... encadred - Held that:- We find no infirmity in the Order atleast nothing of the nature which can squarely be covered under the definition of error apparent on record. Even the findings, "it makes no difference if the officers posted were from cadre or outsourced by the Department" cannot be held to be the error apparent on record. There is no such infirmity in the impugned Final Order which can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.03.2015. The said Order was challenged before this Tribunal who vide Final Order No. 50679/2017 dated 08.02.2017 remanded the matter back to the original authority for fresh decision holding that the action of Commissioner in proceeding and confirming the cost recovery charges without due consideration of various guidelines issued by the Ministry and more specifically regarding the entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The several other mistakes as impressed upon in the application are alleged to be an error apparent on record and as such are prayed to be done away while rectifying the impugned Final Order. 5. The Department on the other hand has justified the Order. 6. After hearing both the parties, we observe that the point of dispute revolves around the liability of appellant to pay cost recovery ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent on record. The Hon'ble Apex Court in the case Assistant Commissioner Income Tax, Rajkot Vs. Saurashtra, Kutch Stock Exchange 2010 (18) S.T.R. 84 (S.C.) has held that the error could not be said to be apparent on the face of record if it involved a question regarding the correctness of the order sought to be rectified, i.e. a case where entire record requires re-examination will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration of justice by assuring the binding nature of an Order which becomes final and the faith of the people in judiciary. 8. In view of entire above discussion, we hold that there is no such infirmity in the impugned Final Order which can be called as an error apparent on record to be rectified. The application is therefore held to have no merits and accordingly is dismissed. [Operati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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