9911796707
TMI Blog2010 (7) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... error which strikes on mere looking and does not need a long drawn out process of reasoning on points on which there may be conceivably two opinions. Such error should not require any extraneous matter to show its incorrectness. To put it differently, it should be so manifest and clear that no court would permit it to remain on record - only mistake alleged to have been committed by the Tribunal was its pronouncement that the contents of file never shown to the Respondent - of non-compliance of the provisions of Rule 194 read with statutory form having not been raised in the application for rectification of mistake, the same cannot be raised in the present appeal - present appeal has no merit - accordingly dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the respondent has refuted the aforesaid statement contending inter alia that no such issue could be raised for the first time in the present appeal. It is also submitted by him that the same was never an issue raised in the application seeking for rectification of mistake which was also dismissed and therefore, no such issue could be raised at this stage. He has even submitted that the present appeal itself is not maintainable in view of the fact that it does not involve determination of any issue relating to the question as regards rate of duty of excise or the question of value of goods. 5. The issue which is sought to be raised regarding non- compliance of Rule 194 of the Central Excise Rules as also non-compliance of stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question which is now raised with regard to non-compliance of statutory provisions was not raised explicitly or even impliedly before the Tribunal on the said application. 9. Therefore, the point that arises for our consideration in the present appeal is as to whether the issue sought to be raised by the appellant regarding the non-compliance of the provisions of Rule 194 of the Rules read with statutory form could be raised at this stage. Unless it could be shown that the said issue was raised in the application seeking for rectification of mistake and was urged before the Tribunal, we cannot possibly allow it in the present appeal. 10. In this regard, we find that no such issue was raised before the Tribunal, nor does the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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