TMI Blog2021 (1) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... unts the review of own order which is not permissible in law. The issue whether the application of rectification of mistake is maintainable or not has been discussed by this Tribunal in the case of JK CARD BOARD INDUSTRY, JAMMU KASHMIR VERSUS COMMISSIONER OF CE, JAMMU KASHMIR JAMMU KASHMIR [ 2021 (1) TMI 337 - CESTAT CHANDIGARH] where it was held that the distinction between the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for rectification of mistake in the final order passed by this Tribunal on 26.11.2019. 2. The Ld. AR failed to point out any mistake apparent on record on the ground that this Tribunal has relied upon the decision of the Hon ble Apex Court in the case of Sanvik Asia Limited holding that the same is provision to discuss in the said case are pari materia to the Section 35FF of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal vide Misc. Order No. 60258-60263/2020 dated 24.11.2020 wherein this Tribunal observed as under:- 2.0 The present applications are undoubtedly and undisputedly the applications filed under Section 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok 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 rectifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to be challenged in an appeal before the appellate authority and cannot be rectified by recall of order in terms of Section 35 C (2). Therefore, I do not find any merit in the applications of rectification of mistake. Accordingly, the same are dismissed. The Misc. applications are also disposed off in the above manner. (Dictated pronounced in the Court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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