TMI Blog2020 (10) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... mere looking and does not need long drawn-out process of reasoning on points where there may conceivably be two opinions. Such effort should not require any extraneous matter to show its incorrectness. To put it differently, it should be so manifest and clear that no court would permit it to remain on record. While applying the guiding principles in the facts of the present case in my opinion, there is no error apparent from the record calling for rectification. ROM application dismissed. - E/ROM/85964/2018, E/ROM/85965/2018 in Excise Appeal No. 86238 of 2015, 86239 of 2015 - M/85225-85226/2020 - Dated:- 11-9-2020 - HON BLE MR. AJAY SHARMA, MEMBER (JUDICIAL) Mr. Ankita Vashishtha, Advocate for the Appellant Smt. Anuradha P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. The written submissions were very much recorded by the Tribunal in the impugned order. More than one month of filing the written submissions i.e. on 9.10.2017 the aforesaid decision in the matter of M/s. Sparkon Engineering (supra) was filed on behalf of the Appellant. This decision, which as per the learned Counsel is very relevant, was passed by this Tribunal on 17.8.2017. It cannot be said that on the date of conclusion of hearing in the instant matter, the aforesaid order was not within the knowledge of the appellant as that order pertains to Sparkon Engineering whose independent existence was in issue in that case as well as in the present case but despite that the same was not referred to by the learned counsel appearing at tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n re-appreciating the evidences 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 conceivably be two opinions. Such effort should not require any extraneous matter to show its incorrectness. To put it differently, it should be so manifest and clear that no court would permit it to remain on record. While applying the guiding principles in the facts of the present case in my opinion, there is no error apparent from the record calling for rectification. Accordingly, I am of the view that there is no merit in the instant ROM appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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