2019 (4) TMI 896 - AT - Central Excise

Rectification of mistake - error apparent on the face of record - Applicant submits that even though the issue of notional interest and revenue neutrality raised and argued before this Tribunal, the same have not been considered while passing the present order - Held that - All issues raised by the Appellant have been considered while passing the order. Hence, reconsideration of the issues again would amount to review of the order, which is not permissible - ROM Application dismissed.

Summary

Issues:
Rectification of mistake in the order regarding notional interest and revenue neutrality.

Analysis:
The case involved a miscellaneous application seeking rectification of a mistake in the Tribunal's order. The Appellant argued that the issues of notional interest and revenue neutrality were not considered in the order and requested a recall for rectification. The Revenue, however, contended that these issues were indeed analyzed in the order and revisiting them would amount to a review, which is not within the Tribunal's jurisdiction as per the Supreme Court's judgment in CCE Belapur Vs M/s RDC Concrete. The Tribunal, after considering both sides' submissions, concluded that all issues raised by the Appellant had been duly considered in the original order. Therefore, reconsidering the issues would go against the legal principle established by the Supreme Court. Consequently, the Tribunal rejected the miscellaneous application for rectification.

This judgment highlights the importance of thorough consideration of all issues raised by parties in a case before a Tribunal. It also emphasizes the limitations on revisiting issues already addressed in an order, in line with legal principles established by higher courts. The decision underscores the need for parties to present all relevant arguments and evidence during the initial proceedings to avoid the need for subsequent rectifications or reviews.