9911796707
TMI Blog2009 (11) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire period. Another piece of evidence consists of purchase orders placed on the assessee by certain parties - under Section 35C(2) of the Act, it is not open to us to enter into such re-appreciation of evidence - One need not dive into the facts and evidence of the case to identify the mistake, in the present case, the assessee has taken pains through their counsel to cull out what he calls ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal committed the mistake of relying upon certain documents, pertaining to the years 2001-02 in support of the statement given by Shri Ramesh K. Shah (Director of the company) for the year 2000-2001. It is submitted that such documents could not have been relied upon to confirm the demand of duty for the period 2000-2001. The ld. Counsel also refers to paragraph 5.3 of the application wherein, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence available on record. The conclusion arrived at by the Bench in their final order with regard to duty liability of the assessee for the years 2000-2001 and 2001-2002 is totally based on evidence. One piece of evidence considered by the Bench is the confessional statement given by Shri Ramesh K. Shah for the entire period. Another piece of evidence consists of purchase orders placed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can, hardly, be said to be an apparent mistake . The mistake to be rectified under the above provision should be manifest on record. One need not dive into the facts and evidence of the case to identify the mistake, in the present case, the assessee has taken pains through their counsel to cull out what he calls apparent mistake, in the final order of the Tribunal. 3. The application is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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