2008 (7) TMI 381

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..... been preferred challenging the order dated 20th July, 2004 passed by the Settlement Commission of Customs & Central Excise, Additional Bench, Mumbai (hereinafter referred to as "the Commission"). The petitioners approached Settlement Commission with an application for settlement of certain disputes. After hearing the petitioners and the representatives of Revenue, vide final order No. 12/CEX/2002 .....

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..... of the petitioners, the impugned order was assailed on the ground that the Commission had erred in law in holding that the Commission had no powers to review its own order once the final order was made. In this connection, reference was made to the observations made in paragraph No. 7 of the impugned order. 1. In relation to the finding as to non-availability of deemed credit, the submission was .....

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..... the plea regarding deemed credit, observed as under: "(5) The Commission informed the ld. Advocate for the applicant that it was apparent from the final order dated 23-5-2002 passed by the Commission that these submissions were thoroughly considered and the deemed credit plea has been consciously rejected. The Bench, therefore, informed that there is no error apparent on face of the records and h .....

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..... nt and several others based on which criminal complaint No. 155/1996 was filed in the Court of the Additional Chief Metropolitan Magistrate, Ahmedabad." 5. The observations made in paragraph No. 7 have to be read and appreciated in context of the aforesaid findings recorded by the Commission in relation to the two errors stated to be mistakes apparent from record. If the Commission had accepted, .....

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..... ot tantamount a mistake apparent on record so as to be amenable to rectification /review. 6. In the present case, the Commission is justified in saying that once certain amounts are settled as being liable to tax after allowing or disallowing certain benefits, the proceedings attained finality and cannot be re-opened so as to take a different view of the matter on the basis of alleged error appar .....

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