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TMI Blog2014 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER Heard both sides on the application for rectification of alleged mistake in the Final Order No. 184/2010-SM(BR) dated 28-1-2010 [2010 (254) E.L.T. 501 (Tri. - Del.)]. The ROM has been filed on 10-8-2010 after expiry of six months from the date of the order which was dictated on 28-1-2010 in the presence of the learned DR and learned Advocate representing the party. 2. Learned SDR a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived in the office of the Commissioner only on 26-2-2010 and the application has been field within six months. 4. Learned Advocate supports the order and submits that there is no error in the order of the Tribunal and the grounds on which the department seeking rectification of mistake are not valid. The grounds in the application for rectification of mistake and seeking of recall of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the certificates by the Superintendent who issued the certificates without following the principle of natural justice is arbitrary. It has also been recorded that if the material procured on payment of duty, the appellants were eligible for rebate of duty paid. A reasoned and speaking order has been issued. There is no error apparent on the face of records as sought to be made by the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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