2013 (11) TMI 84

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..... ant seeking rectification of the order, is not an error apparent on the face of the record, but goes to the very root of the matter and the Tribunal does not have any power to review its own order - Following CCEx., Belarpur Vs. RDC Concrete (India) Pvt. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA] - The point now raised by the applicant if considered, then it would result in discussing the iss .....

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..... he ld. Authorized Representative (A.R.) of the Applicant Company, has pointed out that a mistake has been occurred in the order of this Tribunal dt.01.12.2010 whereby, the Tribunal has not considered that the applicant is entitled for SSI exemption for the period from 01.04.1987 onwards. The contention is that this legal point was already settled in the separate proceedings initiated in their case .....

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..... t. Now, the point raised by the applicant seeking rectification of the order, is not an error apparent on the face of the record, but goes to the very root of the matter and this Tribunal does not have any power to review its own order in view of the Hon ble Supreme Court s decision in the case of CCEx., Belarpur Vs. RDC Concrete (India) Pvt. Ltd. : 2011 (270) ELT 625 (SC). 4. Heard both sides a .....

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