2013 (11) TMI 84 - AT - Central Excise

Rectification of Mistake - Power to Review its own order Held that - The appeal was heard at length and both sides had advanced their arguments and also the order was dictated in the presence of both sides in the open Court - the point raised by the applicant seeking rectification of the order, is not an error apparent on the face of the record, but goes to the very root of the matter and the Tribunal does not have any power to review its own order - Following CCEx., Belarpur Vs. RDC Concrete (India) Pvt. Ltd. 2011 (8) TMI 25 - SUPREME COURT OF INDIA - The point now raised by the applicant if considered, then it would result in discussing the issues again and deciding the matter afresh - such power to review the order, is not vested with this Tribunal - the point raised by the applicant, being not an error apparent on the face of the record, cannot be rectified - the miscellaneous application for rectification of mistake being devoid of merit - Decided against Assessee.

Summary

Issues: Rectification of mistake in the order regarding entitlement for SSI exemption.

Analysis:
The appellant filed a Miscellaneous Application seeking rectification of a mistake in the order passed by the Tribunal dated 01.12.2010. The appellant contended that they were entitled to SSI exemption from 01.04.1987 onwards, a legal point already settled in separate proceedings. The ld. Authorized Representative argued that the Tribunal failed to consider this aspect, which was crucial to their case. On the other hand, the Revenue's representative argued that the appeal was heard extensively, and the order was dictated in the presence of both parties. They contended that the issue raised by the appellant did not constitute an error apparent on the face of the record but rather delved into the core of the matter. The Revenue cited a Supreme Court decision to support their position that the Tribunal lacked the power to review its own order.

Upon hearing both sides and examining the records, the Tribunal noted that the order was dictated in open court after considering arguments from both parties. The Tribunal found that revisiting the point raised by the appellant would essentially require reexamining the entire matter, which fell outside the scope of the Tribunal's authority to review its own order. The Tribunal concluded that the issue raised did not amount to an error apparent on the face of the record and thus could not be rectified. Consequently, the Tribunal dismissed the Miscellaneous Application for rectification of mistake, deeming it devoid of merit. The decision was pronounced in open court, bringing the matter to a close.