TMI Blog2008 (8) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... erned, the Tribunal has merely stated that, in a Rectification of Mistake Application, the Tribunal is not entitled to re-appreciate the case on merits and thus, rejected the application. In relation to this finding, suffice it to state that the position in law is well settled. The Tribunal is entitled to correct an apparent error on record. If the Tribunal has come to a conclusion that no error apparent on record exists, the High Court cannot determine merely on the basis of an application moved by the revenue that there is an error apparent on record which the Tribunal ought to have rectified. There has to be some evidence beyond an application. Therefore, it is not possible to state that, any question of law, as proposed or otherwise, mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allegedly sent for job work was not challenged by the revenue despite finding and evidence to the contrary and despite the respondent having accepted that they were receiving bleached fabrics? (d) Whether the Tribunal was justified in dismissing the rectification of mistake application filed by the department on the ground that such application would not be maintainable for re-appreciating the case on merits and would be maintainable only for correcting the mistake only of the nature of clerical and arithmetic? (e) Whether the Tribunal was justified in remanding the matter to the adjudicating authority?" 2. The respondent-assessee filed claim for availing of deemed credit which was adjudicated by the adjudicating officer after issui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived or it was mercerized and bleached fabrics that were received are issues which are being contended before us since prima facie we find that grey fabrics were admitted and not to have been challenged, as having been received as were found by the original authority, we cannot deny the benefit of notification, however, keeping in mind the other issues raised by the learned advocate for the appellants, as regards the eligibility, we do not arrive at any findings thereon since, we are intending to remand these matters back to the original authority to determine and grant the credit, if grey fabrics were received by the processors and thereafter sent for job work of bleaching and mercerizing even without physical receipts, and bleached and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of mercerized and bleached fabrics and therefore, the order of remand would prove futile as the revenue would not be in a position to decide the said issue afresh. 5. As can be seen from the aforesaid extract of the Tribunal's order, it is apparent that the Tribunal has merely recorded prima facie opinion, but at the same time, the Tribunal has also observed after using the term "however", that the matter is remanded back to the original authority to redetermine. Therefore, it is not possible to state that, any question of law, as proposed or otherwise, much less a substantial question of law, arises from the impugned order of the Tribunal dated 5-6-2006. 6. Insofar as the second order of the Tribunal is concerned, the Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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