2014 (1) TMI 221 - AT - Central Excise

Rectification of order Held that - The Revenue had not considered during the pendency of the SLP against Amrit Lal s case could not be treated as a mistake apparent on the face of the order Following Commr. of Central Excise, Belapur, Mumbai Vs. RDC Concrete (I) Pvt. Ltd. 2011 (8) TMI 25 - SUPREME COURT OF INDIA Supreme Court had laid down the circumstances under which the mistake could be rectified by the Tribunal - The issue of applicability of the ratio of Judgment when the SLP is pending before Hon ble Supreme Court is debatable one and accordingly cannot be considered as a mistake apparent on the face of the order Decided against assessee.

Summary

Issues:
Rectification of order based on non-consideration of judgments and pending SLP before Supreme Court.

Analysis:
The case involved an application for rectification of an order passed by the Appellate Tribunal. The appellant contended that several judgments were cited during the appeal, but not all were considered, including a specific case with a pending Special Leave Petition (SLP) before the Supreme Court. The appellant argued that this non-consideration constituted an apparent mistake on the face of the order that needed correction.

The Revenue, represented by the Additional Commissioner, opposed the rectification, stating that only mistakes that are apparent on the face of the order can be rectified. Referring to a judgment of the Hon'ble Supreme Court in a specific case, the Revenue argued that the non-consideration of all judgments cited could not be categorized as an apparent mistake.

After hearing both parties and examining the records, the Tribunal found that it had indeed considered various judgments relevant to the case. The Tribunal agreed with the Revenue that the non-consideration of the pending SLP against a specific judgment could not be deemed a mistake apparent on the face of the order. Citing the Supreme Court's guidance on rectification of mistakes, the Tribunal emphasized that the mistake must be obvious and patent, not requiring a lengthy process of reasoning to establish.

The Tribunal concluded that the issue of the applicability of a judgment when the SLP is pending before the Supreme Court was debatable and could not be considered a clear mistake on the face of the order. Additionally, the Tribunal noted that the order was not solely based on the judgment in question. Consequently, the Tribunal dismissed the application for rectification, finding no merit in it.

In summary, the Tribunal held that the non-consideration of certain judgments and the pending SLP did not amount to a mistake apparent on the face of the order, as the issue was debatable and not a clear error requiring rectification.