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TMI Blog1991 (8) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... mises. (b) Plea against enhancement of invoice value there being no whisper of allegation of illegal remittance of Foreign Exchange, over and above the L.C. value. (c) Plea against not giving the same standard of credence to the foreign suppliers two certificates dated 17-3-1975 and 28-8-1981 by the learned Collector (Appeal) thereby prejudicing the appellants case. (d) Plea that the appellants having no truck with the manufacturers, it was not possible for them to submit the manufacturers invoice. (e) Mistakenly held that 39.5% share holding of the U.K. Company in the equity capital of appellants shows mutual interest in the business of each other. Which was against the earlier decisions of the Tribunal. (f) Hon ble Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powered to rectify a mistake in its order which was apparent on the face of that record :- (1) Md. Irfan Khan v. Superintendent of Central Excise, Moradabad Another - AIR 1960 Allahabad 402. (2) National Textile Corporation Ltd. v. Collector of Customs, Bombay - 1987 (32) E.L.T. 783. (3) Indian Airlines v. Collector of Customs, New Delhi - 1989 (23) ECR 544 (CEGAT). (4) Protiva Rani Samanta v. Collector of Central Excise, Calcutta - 1984 (15) E.L.T. 482. (5) Popular Jewellers -1991 (52) E.L.T. 399 (Tribunal). (6) Laxmi Vijay Brass Iron Works. - 1991 (17) ETR 507. 6. On the merits of the order passed by the Tribunal on which the rectification application was moved, Shri Dastidar cited the following decisions :- (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re may conceivably be two opinions. He also referred to another judgment of the Supreme Court in the case of Satyanarayan Laxminarayan Hegde v. M.B. Tirumale - AIR 1960 S.C. 137 in which it was decided as under : Where, therefore, an alleged error is far from self-evident and if it can be established, it has to be established, by lengthy and complicated arguments, such an error cannot be cured by a writ of certiorari according to the rule governing the powers of the superior court to issue such a writ. 8. We have carefully examined the records of the case and given our earnest consideration to the submissions of both sides. We have also studied the case law cited before us. While there can be no two opinions that the Tribunal is vested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctification of mistake on the merits or otherwise of the one or the other certificate. As regards the non-availability of manufacturers invoice, we observe that this matter has been dealt with by both the lower authorities and the appellants had reasonable opportunity of taking a plea against the findings recorded by them. The next plea that the Tribunal had mistakenly held that 39.5% share holding of the U.K. company in the equity capital of the appellants showed mutual interest in the business of each other, is obviously not a matter for rectification of mistakes. Similarly, the last plea about the absence of evidence of payment of buying commission is again a question on the merits of the decision of the Tribunal and is beyond the scope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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