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TMI Blog2009 (12) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... committed by Tribunal as overlooking such decision not arises. Tribunal larger bench ruling in 2006(202) E.L.T. 177 (Tribunal-LB) holding order rectifiable based on Apex Court ruling when contrary view taken by subordinate authorities, not applicable. Order issued prior to pronouncement of decision by Supreme Court cannot be modified by rectification. Appropriate remedy to be sought in such case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lting Wire Industries reported in 2008 (231) E.L.T. 22 (S.C.) = 2008 (12) S.T.R. 416 (S.C.), while deciding the matter in relation to the quantum of penalty. According to the ld. Representative for the Respondent, the Tribunal did not have discretion in relation to the quantum of penalty and it should have been in accordance with provisions of law as has been held in Dharamendra Textiles Proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision in the matter of Hindustan Lever v. Commissioner of Central Excise, Mumbai-I reported in 2006 (202) E.L.T. 177 = 2008 (10) S.T.R. 91 (Tribunal-LB) and 2007 (218) E.L.T. 151 = 2009 (13) S.T.R. 463 (Tribunal). It is the contention on behalf of the Department that the Larger Bench has already taken a view that once Supreme Court decides a point of law, the same is binding on all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, when the Supreme Court pronounces on the true position of law any decision rendered by any other authority contrary to that, is required to be regarded as an error which is apparent on the record and rectification of such an error within the period permissible under the law and in accordance with the provisions of the statute was clearly required to be effected. Thus, our task is very simple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court, can be modified in exercise of powers of rectification. In such cases, it would be proper for the aggrieved party to take the appropriate steps in accordance with provisions of law and not to seek for rectification of the order. 3. In the facts and circumstances of the case, therefore, we do not find any case for rectification of the order in question. Hence, the application is reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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