TMI Blog2021 (1) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 35C (2) of the Central Excise Act, 1944 for rectification of the mistake apparent from the record. It is settled law as to what can be the scope of the application made under this section and what is the mistake apparent from the records which can be rectified under this section. In the application under consideration, applicant revenue is seeking to persuade the tribunal to reconsider the evidence and the facts that were there at the time of deciding the appeal. Such reconsideration and reappreciation of the evidence is not what is envisaged under section 35 C (2) - the distinction between the appeal and application for rectification of mistake is quite obvious and even a wrong finding of fact or in law needs to be challenged in an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed by this Tribunal and everything has been taken on record. If the order passed by this Tribunal be recalled, the same shall amount to review their own order which is not permissible in law. He also took our attention to the decision of the Hon ble Apex Court in the case of CCE, Belapur-Mumbai vs. RDC Concrete India P. Ltd. 2011 (270) ELT 625 (SC) and the decision of the Tribunal in the case of Blue Precision Ltd vs. CCE, Delhi IV-Faridabad 2012 (283) ELT 221 (Tri. Del). 4. Heard the parties and considered the submissions. 5. After going through the order dt. 15.04.2019 passed by this Tribunal, we find that this Tribunal has considered the arguments advanced by the learned A.R. and has given a finding thereon. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court has already decided that power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious. As stated hereinabove, the mistake cannot be such which can be ascertained by a long drawn process of reasoning. Similarly, this Court has decided in ITO v. Ashok Textiles, 41 ITR 732 that while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. Moreover, incorrect application of law can also not be corrected. 22. For the aforestated reasons, we are of the view that the CESTAT exceeded its powers and it tried to re-appreciate the evidence and it reconsidered its legal view taken earlier in pursuance of a rectification application. In our opinion, the CESTAT cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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