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TMI Blog1999 (4) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... lete with quotations), which the learned Counsel had advanced during the course of hearing of the case. Similarly, the Departmental Side has virtually filed a counter complete with citations in all their details. 3. It is, however, well-known that this Tribunal does not have any power of review of its own Order and therefore, this type of re-hearing the whole matter in respect of all the main arguments is beyond our jurisdiction; But both the sides appear to have lost sight of this legal position. 4. It may also be further stated that a decision consciously taken after evaluation of evidence cannot be called as an error apparent on the face of records. If the applicants had any reason to feel aggrieved with the Judgment or Order of the Tribunal, it was open to them to seek such remedies as were available in law, but it was not open to anybody to get the whole case reviewed and reconsidered in the garb of a R.O.M. application. An error apparent in the face of record is one which straightaway hits the eye, does not require elaborate arguments or pointing out of various citations, quotations all over again. 5. In view of the above position, it is not necessary to say anything fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory (in short C.R.C.L.). Paragraphs 5.3, 5.4, 5.5, 5.7, 5.9, 5.10 and 5.12 of the Order refer to and rely upon the National Test House, Alipore s test report. It is the appellants contention that the said reports of N.T.H. and C.R.C.L. did not relate to their goods and as such reliance on the same was a mistake apparent from the records. Shri S.K. Bagaria, ld. Advocate appearing for the applicant respondent argued that this fact that the reliance by the Revenue on the test report in their appeal memo was erroneous, was argued by them before the Bench and was specifically mentioned in their written submissions filed before the Tribunal, which have been lost sight of by the Tribunal. Drawing attention to the written submissions he submitted that paragraph (iv) clearly mentions that the reports of the Central Revenue Control Laboratory and National Test House annexed to the department s appeal petition, neither relate to the respondent company s goods, nor the same were relied upon by the department at any stage of the proceedings, nor the same go against the respondent Company in any manner (emphasis supplied). He has also contended that N.T.H. s report as well as C.R.C.L. s Certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision. Nevertheless the test reports by the National Test House, Alipore as also letter dt. 16-12-1991 issued by C.R.C.L. have been made the strong basis for arriving at the conclusion. In all the paragraphs pointed out by the ld. Advocate for the applicant, reference and reliance has been strongly made on these two documents. In paragraph 5.5 it has been observed as under:- Luckily the test report issued by National Test House, Alipore mentioned (supra) gives data relating relevant para-meters. We can proceed on that basis to determine whether the item had acquired the characteristics of densified goods . Again in para 5.7 it has been observed as under :- From the test report of Alipore Test House it is clear that in case of 2 out of 4 samples, density increased, in 3 out of 4 samples hardness increased and in case of all 4 items, strength increased as a result of the treatment, i.e. by subjecting the wood to physical and chemical processes about which there is no dispute . 14. I have also seen the test reports and the applicants written augments. A verification of the test reports do not show any sign of their being relatable to the respondents or to the goods manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants contention in respect of their literature and the Tribunal s findings thereon I do not agree with them that there is a mistake on part of the Tribunal. The applicants in the garb of rectification of mistake cannot seek review of the Order. Specific observations have been made by the Tribunal as regards the technical literature of the respondents and the same can be challenged, if so, by the applicants only before the higher appellate authority. As regards the mistakes pointed out in the cause title and the number of impugned Order, the same have not been disputed by the department and are factual mistakes. Accordingly I order for the following correction in the cause title. (A) S.K. Bagaria, ld. Advocate should be shown as representing only one respondent M/s. ASCU Ltd. (B) The impugned Order, should be shown as Order (Original) No. C.P.O. (44) 91-COLLR.-76/92, dated 20-10-1992 instead of Order No. 180-R/93, dated 24-9-1993. 16. In view of my foregoing discussions and the various decisions of the High Courts I recall Order Nos. A-729-731, dated 24-7-1998 and fix the same for re-hearing. Sd/- (Archana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned goods manufactured by the applicant. To draw conclusion from the said report adverse to the applicant s goods is at once unwarranted. This point was also specifically taken by the applicants in their submissions against Revenue s appeal. 23. No reason have been given by the Tribunal discarding the aforesaid two pleas of the applicant, namely (i) for admitting the said document on record and (ii) as to how the said documents relates to the applicant s goods. Tribunal s reliance on NTH report is therefore a mistake apparent from the record. 24. Ld. JDR Shri R.K. Roy for the Revenue opposing the subject ROM application submits that it is incorrect for the applicants to say that the Tribunal in its final order, dated 24-7-1998 has relied solely or principally on NTH report. The Tribunal has considered the entire material on record, including statements of Shri S. Agarwal, M.D. of the applicant Co., applicant s own technical literature stating about the qualities of wood or articles thereof after applying the treatment and the reports of NTH and CRCL, Certificates of various bodies produced by the applicants, H.S.N. Explanatory Notes. To take a conscious decision after ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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