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TMI Blog1993 (4) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... on, Shri A.K. Jain, learned Advocate, pointed out that there is a mistake in para 7 of the said order. Para 7 of the said order reads as follows :- The third point i.e. classification of monoblocs as part of electric motors or otherwise cannot be considered at this stage as objected by the learned DR in view of the fact that this was neither an issue before the adjudicating authority nor was a ground taken by the appellants in the Memorandum of Appeal. Hence, this plea is rejected and we are left only with the two issues. 3. Referring to para 7, he said that classification issue can be raised at any stage and this was the view consistently taken by the Tribunal and, accordingly, since this issue was not considered in this case, this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector prior to 16-12-1985 with reference to Rule 9(2) of the Central Excise Rules, the order passed by him is without jurisdiction and the same can be rectified as it was observed by the Bombay High Court in the case of Blue Star Engineering Company (Bombay) (P.) Ltd. v. Commissioner of Income-Tax, Bombay City, reported in 1969 (73) E.T.R. 283, wherein it was held that under Section 154, the power to rectify the error must extend to the elimination of the error even though the error may be such as to go to the root of the order and its elimination may result in the whole order falling to the ground. He said that Bench of I.T.A.T., Hyderabad in the case of Income-Tax Officer v. Bangaru Manikyam, has taken the view that mistake is appare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully considered the submissions made by both sides and perused the record. Classification issue can be raised at any time provided sufficient material was already on record but the same was not considered at the lower level. However, in the instant case, since the Tribunal has taken the view that issue with reference to the classification of Monoblocs cannot be taken at the later stage as it was not an issue before the lower authorities and such rejection cannot be considered to be a mistake apparent from the record. It is well settled proposition of law that power of review of his own order is not inherent in any authority and in the guise of rectification of mistake, we cannot review our own order. With reference to para 17 of the order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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