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TMI Blog2013 (8) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... r is before us in the first round of litigation. But even in this case merit was never an issue. The issue was only limitation and whether there was a provision for recovery in the law or not - The assessee seems to be seeking rectification of mistakes committed by Original Authority, First Appellate Authority and by this Tribunal on six occasions - This cannot qualify as a mistake apparent from the records at all – Decided against the Assessee. - E/52-54/2006 - M/10491/WZB/AHD/2013 - Dated:- 7-2-2013 - M V Ravindran And B S V Murthy, JJ. For the Appellants : Shri M Kutty, AR For the Respondent : Shri B R Tripathi, Adv. Per: B S V Murthy: 1. The Respondent, M/s. Ratnamani Metals Tubes Ltd., is seeking rectification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the records of the case and therefore needs to be rectified. He also relies upon serveral decisions to support his submission that when there is a decision of the Hon'ble Supreme Court on a subject, if an order is passed contrary to the same, even if the same is not cited, it has to be treated as an error apparent. 3. It has become necessary to elaborate the background and history of the case before we proceed to consider the submissions. As regards demand for the period from June to August, 1999, show-cause notices had been issued on 4.10.1999 and 22.11.1999 which ultimately culminated in an order of the Tribunal on 22.10.2003. In case of demand for the period from November, 1999 to April, 2000, show-cause notice was issued on 25. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the law and the authority is at liberty to recover the amount as and when such machinery provision is created. The machinery provision was created by Section 82 83 of the Finance Act, 2005 enacted on 13.5.2005 which are briefly discussed as under: "As per Section 82(2) (2) Any Action taken or anything done or purported to have been taken or done, at any time during the period commencing on and from the 1st day of August, 1996 and ending with the 30th day of June, 2001 under the rule as amended by sub-section (1), shall be deemed to be, and always to have been, for all purposes, as validly and effectively, taken or done as if the amendment made by sub-section (1) had been in force at all material times, and accordingly, notwith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants did not pay the amount and after the enactment of Section 82 and 83 of the Finance Act, 2005 by issue of recovery cum show-cause notice on 29.9.2005. These two show-cause notices have been held to be time barred by commissioner (A) and consequently appeal has been filed by the Revenue. 6. As regards 3rd demand of Rs.17,22,910/-, this was also rejected on the ground of limitation and the discussion by the learned Commissioner in the Order in Appeal is basically on the retrospective amendment and whether show-cause notice could be said to be time barred or not. Even though show-cause notice has been issued in respect of 3rd demand which is before us for the first time by invoking extended period and nothing to do with retrospecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a provision for recovery in the law or not. Before the Original Authority, First Appellate Authority and this Tribunal even in respect of this demand, the assessee never made a claim that they were eligible on merit. The litigation has gone for over a period of more than 13 years. In as many as six proceedings, the assessee never made a claim that they were not required to reverse the credit and were eligible to avail the credit on merit. Under these circumstances, can it be said that the order of this Tribunal wherein the assessee is seeking rectification of mistake, can be considered to have a mistake at all? The assessee seems to be seeking rectification of mistakes committed by Original Authority, First Appellate Authority and if at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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