TMI Blog2019 (3) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... stake apparent on record which requires rectification, as provided in Section 35C (2) of the Central Excise Act, 1944 - ROM application dismissed. - Application No.: E/ROM/40074/2019 In: E/214/2012 - Misc. Order No. 40111/2019 - Dated:- 22-2-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. S. Durairaj, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench : The above application for Rectification of Mistake (ROM) has been filed by the appellant seeking to rectify the mistake in the Final Order No. 42274/2018 passed by the Tribunal dated 21.08.2018. 2.1 When the matter came up for hearing, on behalf of the appellant Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L. 264 (Bom.); Honda Siel Power Products Ltd. Vs. Commr. of Income Tax, Delhi 2008 (9) S.T.R. 117 (S.C.); Asstt. Commr., Income Tax, Rajkot Vs. Saurashtra Kutch Stock Exchange Ltd. 2010 (18) S.T.R. 84 (S.C.); Kunhayammed Vs. State of Kerala 2001 (129) E.L.T. 11 (S.C.). 3.1 On the other hand, Ld. AR Ms. T. Usha Devi appearing on behalf of the respondent opposes the ROM application. She submitted that as per the Section 35C (2) of the Act, there are no provisions for permitting the Tribunal to recall the orders in such matters. 3.2 Ld. AR also draws our attention to paragraph 14 of the adjudication Order where the suppression of information on the part of the appellant has been discussed in detail and it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sludge. The Bench has observed that the appellant had consciously again processed soap stock to result in acid oil and soap sludge and that it cannot be said that emergence of acid oil is an unintended by-product. For these reasons, no infirmity was found in the upholding of the duty liability on this score, as clearly brought out in paragraph 5.5. This being so, the Bench has obviously not found merit in the plea of the appellant that as there was no suppression extended period of limitation could not be invoked. 7.3 The only concession with regard to duty, accorded to the appellant, was to hold that the soap sludge will have to be considered as waste and non-excisable and hence, duty liability can sustain only in respect of the clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in the case of M/s. Saurashtra Kutch Stock Exchange Ltd. (supra) relates to matters under Section 254(2) of the Income tax Act, 1961. In Kunhayammed (supra), issues relating to doctrine of merger, complete jurisdiction exercised by the Hon ble Supreme Court and the character of binding precedent under Article 141 of the Constitution of India have only been addressed by the Hon ble Supreme Court. Hence, we find that these case laws would be of no help to the appellant. Further, from these decisions on which reliance has been placed, we note that primarily there should be an apparent mistake that requires rectification and not a debatable/disputable fact that requires investigation or deliberation, in proceedings initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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