9911796707
TMI Blog2001 (10) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... rs from an error apparent on its face inasmuch as the various submissions made by the applicants have not been considered and/or the submissions made were not taken into consideration; that in para 4 of the final Order, it has been held that it is possible to manufacture 507 ingots in a day whereas the chart on the basis of which demands was raised also showed production of 629 ingots in one day and, therefore, the finding of the Tribunal that production of 507 ingots is possible is erroneous; that the Tribunal had not taken into consideration the peak load time restrictions of three hours daily imposed by Punjab State Electricity Board which had issued a certificate to the effect that the Applicants had never been accused of any peak load ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, further mentioned that the Tribunal s Final Order suffers from an error apparent on its facts inasmuch as the Tribunal did not consider the various submissions made by the applicant, that even the manual of the manufacture of the furnace installed firmly establishes that it is not possible to produce so many ingots as shown in the chart allegedly recovered from the drawer of Shri Harish Kumar; that the melt rates did not include time for initial charging, pouring, super heating, deslagging or chemical analysis; that 507 ingots can be produced only if the furnace operates 24 hours a day under optimum conditions; that the melt rate goes down on account of various factors; that it was pointed out during the course of personal hearing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal and/or at the time of hearing such as there is no evidence regarding utilisation of the various inputs required to manufacture MS ingots; no seizure of any goods being transported or from the premises of any of their customers; statement of both the melters were dictated by the officers as these are identically worded; no invoice on which goods were allegedly cleared clandestinely had been recovered by the Department; that the affidavit of Shri Arun Sharma, Branch Manager of M/s. Inductotherm (India) Ltd. has not been considered etc. 4. She finally relied upon the decision of the Income Tax Appellate Tribunal in the case of United Builders v. Assistant Commissioner of Income Tax, 2000 (115) E.L.T. 356, wherein the order was recalled a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1999 S.C. 103 wherein it was held that The settled position of law is that after passing of the judgment, decree or order, Court or the Tribunal becomes functus officio and thus being not entitled to vary the terms of the judgment, decrees or orders earlier passed. The corrections contemplated are of correcting only accidental omissions and mistakes which might have been committed by the Court ....The omission sought to be corrected which goes to the merits of the case is beyond the scope of Section 152 (of C P C) for which the proper remedy for the aggrieved party is to file appeal or review application. It implies that the Section cannot be pressed into service to correct an omission which is intentional, how erroneous that may be. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein it was held that A decision on a debatable point of law or facts is not a mistake apparent from the record and the debatable issue could not be the subject of an Order of rectification. Rectification of mistake does not envisage the rectification of an alleged error of judgment. (Emphasis provided). If the findings reached by the Bench in Final Order Nos. A/69-71/2001/NB(D) are erroneous or the submissions made by them have not been appreciated correctly, the remedy lies in taking the matter in the higher forum and not in filing an application for rectification of mistake, the scope of which is restricted as observed by the Larger Bench. Further as held in Dinkar Khindria s case, Rectification of mistake is by no means an appeal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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