2017 (6) TMI 672 - AT - Central Excise

Rectification of mistake - relevant date for payment of interest - Section 11BB of the CEA, 1944 - Held that - It is well settled proposition that the appellant cannot seek the review of the order in the garb of the rectification of the mistake. The mistake sought to be rectified should be apparent on the face of the record - there is no mistake which requires to be rectified - ROM application rejected.

Summary

Issues:
Prayer for rectification of mistake in the Final Order regarding interest under Section 11BB of the Central Excise Act, 1944.

Analysis:
The appellant filed a ROM application seeking rectification of a mistake in the Final Order where the appeal for interest under Section 11BB of the Central Excise Act, 1944 was dismissed. The appellant requested the case to be decided on merits, arguing that the cause of refund arose from a specific date, not the date mentioned in the order. The Ld. AR representing the respondent contended that there was no apparent mistake on record requiring rectification. The Member (Technical) considered the arguments and records, emphasizing that the Tribunal had already considered the point raised by the appellant during the order issuance. It was clarified that seeking a review under the guise of rectification is not permissible, and the mistake must be evident on the face of the record. In this case, no such mistake was found, leading to the rejection of the ROM application by the appellant.

This judgment highlights the importance of distinguishing between seeking a review and rectifying a mistake in legal proceedings. It underscores that rectification is only warranted when a clear mistake is present on the record. The decision also emphasizes the need for parties to present compelling evidence to support their claims for rectification, as merely disagreeing with the outcome of a judgment is not sufficient grounds for seeking rectification. The judgment serves as a reminder of the stringent criteria that must be met for rectification applications to be successful in legal matters.