2016 (5) TMI 1062 - AT - Customs

Review of application - mistake apparent on the record - Power of Tribunal to such review - Held that - as it is evident, the ROM application is seeking the Tribunal to reopen the hearing of the appeal and to examine and re-appreciate the evidences and legal issues, which would amount to review of its own order, which is not permitted under the law by applying the decision of Hon ble Supreme Court in the case of CCE, Belapur, Mumbai vs. RDC Concrete (India) Pvt. Limited 2011 (8) TMI 25 - SUPREME COURT OF INDIA . Therefore, the subject ROM cannot sustain. - Decided against the appellant

Summary

Issues:
Rectification of Mistake applications filed by two individuals challenging a Tribunal order on various grounds.

Analysis:
The applicants contended that there were errors in the Tribunal's order, including discrepancies in treatment compared to another appellant, misinterpretation of facts on Shipping Bills, incorrect reliance on certain statements, and flawed conclusions drawn from evidence. They also challenged the imposition of penalties and adverse views on not appealing against confiscation. The Tribunal noted the different roles of the individuals involved and the need to evaluate evidence accordingly.

The Tribunal cited Section 35C(2) of the Central Excise Act, 1944, allowing rectification of mistakes apparent from the records within six months of the order. Referring to a Supreme Court decision, it emphasized that rectification should address obvious and patent mistakes, not involve reevaluation of evidence or legal views. The Tribunal found the applicants' requests sought a review of the order, which is beyond its powers, as highlighted in a specific Supreme Court case.

The Tribunal concluded that the applications could not be sustained as they amounted to a review of the order, which is impermissible under the law. Citing the Supreme Court decision, the Tribunal dismissed the Rectification of Mistake applications.