9911796707
TMI Blog2009 (2) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 That the Revenue as per show cause notice dated 3-10-2006 for the same period as involved in the instant case has sought the classification of the subject products as parts of Harvester Combine under sub-heading 8433-00 of the schedule to CET Act. Even the said Show Cause Notice dated 3-10-2006 was also placed on record before the Hon ble Bench during the course of Hearing. The parts of Harvester Combines merits to be classified under sub-heading 8433-00 when the Revenue itself proposes to classify the same under the said sub-heading. The Revenue cannot two different stands at same point of time. Therefore, the basic issue lost sight of the Hon ble Bench merits to be considered and the mistake merits to be rectified. 4.4 That the new 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -hearing of the appeal and it wants the dispute relating to classification to be re-opened and decided afresh by the Tribunal. No doubt, it has been stated that the plea of time-bar was taken in Para 7 of the grounds which not considered. We have already dealt with this aspect. It is relevant to mention here that at the time of filing the applicant had informed the Tribunal, by a letter, that on account of financial hardship it was not possible for the applicant to appear in person or appoint a counsel and the Tribunal may, therefore, decide the case on merits. That is how the appeal came to be decided. We are of the view that an unsuccessful party cannot be allowed to seek re-hearing of the appeal in the garb of rectification application. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the record. We observe no more for the purpose of this case. 13. The remedy of appeal, revision or review etc. is creature of statute and rectification application under Section 35-C(2) of the Central Excise Act cannot be placed on a higher pedestal. If the Legislature had intended to provide for review of the orders, such a power could be expressly conferred. The Tribunal s power of rectifying any mistake cannot be used as a tool by a disgruntled unsuccessful party to prolong the proceeding. The power has to be exercised with due care and circumscription. 6. In view of the above observations, we do not find any error apparent on the face of the record in the Final Order passed by the Tribunal. Accordingly, application filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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