2015 (11) TMI 1238 - AT - Central Excise

Rectification of mistake - Tribunal has not discussed Assessee s points and also not countered their case laws - Held that - Tribunal can rectify any mistake apparent on record in the said order. Appellant claiming to reconsider the citations and also to draw findings on their contention amounts to seeking revisit the facts and findings of the Tribunal s order dt. 20.11.2014 which amounts to review of the order and there is no power vested with Tribunal to review its order. Appellant s relied High Court and Supreme Court case laws referred to above which are distinguishable to the facts of the present case whereas the Tribunal had discussed the issue in detail and also relied Supreme Court case laws. - any decision on debatable point of law cannot be treated as mistake apparent from record . - we do not find any apparent and manifest mistake in the Tribunal s final order so as to exercise the powers to recall or modify the final order - Rectification denied.

Summary

Issues involved:
Rectification of mistake in Tribunal's final order.

Analysis:
The appellant filed ROM applications against the Tribunal's Final Order seeking rectification of mistake. The appellant's advocate argued that the Tribunal did not consider their submissions and case laws, which led to a mistake apparent on record. The advocate cited various case laws to support their argument. On the contrary, the respondent vehemently opposed the applications, stating that seeking to re-appreciate the findings amounts to a review of the order, which is impermissible in law. The respondent also cited relevant case laws to support their stance.

Upon careful consideration, the Tribunal noted that the appellant's request to reconsider the citations and draw findings on their contentions amounted to seeking a review of the order, which the Tribunal is not empowered to do. The Tribunal highlighted that rectification of mistake should be for obvious and patent errors, not for debatable points of law. The Tribunal referenced a Supreme Court case where re-appreciation of evidence by CESTAT was considered beyond its powers, leading to the quashing of the order. The Tribunal also referred to a Madras High Court case regarding the powers of CESTAT to recall orders, emphasizing that the Tribunal cannot recall final orders due to non-compliance with statutory obligations.

In conclusion, the Tribunal, following the guidance of the Apex Court and High Court decisions, found no apparent and manifest mistake in the final order to warrant its recall or modification. Therefore, the Tribunal rejected the appellant's MISC application seeking rectification of the mistake apparent on record.

This detailed analysis of the judgment provides a comprehensive understanding of the issues involved, the arguments presented by both parties, and the Tribunal's reasoning based on legal precedents and principles.