2017 (1) TMI 425 - AT - Central Excise

Rectification of mistake - Held that - application for rectification of mistake can be entertained only when there is an error apparent on the face of the records and not to be deduced after detailed submissions on the issue on merits - the order passed by the Tribunal is a reasoned one and has considered all the aspects as argued before the Bench - the application for rectification of mistake is devoid of any merits, inasmuch that revenue wants to rely upon new case laws which were not urged - application of ROM dismissed - decided against applicant.

Summary

Issues: Rectification of mistake in a final order regarding the eligibility of a brand name for exemption under a notification.

The judgment pertains to an application filed by the revenue seeking rectification of a mistake in the final order dated 03.11.2015. The revenue contended that certain case laws were not considered by the Bench during the final hearing, specifically mentioning the judgments of Modi Alkalies & Chemicals Ltd. and Parle Bisleri Pvt. Ltd. The revenue argued that the brand "Irony" should not be eligible for exemption as it belonged to the managing director of the Private Limited Company. However, the Tribunal found no merit in the application for rectification for several reasons.

Firstly, the Tribunal noted that specific reasons were provided in the final order to support the exemption of products bearing the brand name "Irony." The revenue's request to rehear the case on merits was deemed unwarranted, as rectification of mistake should only be considered for errors apparent on the face of the records, not to introduce new arguments after detailed submissions. Secondly, the Tribunal emphasized that the original order was well-reasoned and had considered all arguments presented before the Bench. Therefore, the application for rectification lacked merit as the revenue sought to introduce new case laws that were not previously raised during the proceedings.

Consequently, the Tribunal dismissed the application for Rectification of Mistake, upholding the original decision regarding the eligibility of the brand name "Irony" for exemption under the notification.