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TMI Blog2014 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... on 35C of the Central Excise Act, 1944, the Appellate Tribunal is empowered to rectifying the mistake apparent from the records, amend any order passed by it under sub-section (1) of the said Section and shall make such amendments if the mistake is brought to its notice by the parties to the appeal. Reappreciation of evidence on a debatable point cannot be said to be rectification of mistake apparent on record. Mistake should not be established by a long drawn process of reasoning and mistake apparent on record must be obvious and patent mistake. It is also observed that incorrect application of law can also not be corrected - it would be a total reappreciation of the evidence and would be established a long drawn processes of reasoning, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of proper appreciation, the relevant portion of the Final Order of the Tribunal is reproduced below :- 2. The impugned order passed by the lower appellate authority is in conformity with the Tribunal s decision in the case of Himdari Chemicals Industries Lid. v Commissioner of Central Excise, Kolkata-IV - 2007 (219) E.L.T. 568 (Tri.-Kolkata) as submitted by the learned advocate appearing for the respondents. As such, the impugned order requires no interference. The department s appeal is rejected. 4. The learned authorised representative reiterates the grounds of the ROM application. It appears from the ROM application that the respondent availed ineligible credit on structural support of Rs. 4,36,434/- and on inadmissible doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kata-IV reported in 2007 (219) E.L.T. 568 (Tri.-Kolkata), which is squarely applicable to the facts of the present case. Besides, it is also revealed from the adjudication order that the items in question were used for fabricating and erecting crusher plant and diesel generating set. He also further submits that the Hon ble Supreme Court in the case of Commissioner of Central Excise, Jaipur v. Rajasthan Spinning Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.) allowed credit on the erection of the diesel generating set. 7. After considering the submissions both sides and on perusal of records, we find that in terms of sub-section (2) of Section 35C of the Central Excise Act, 1944, the Appellate Tribunal is empowered to rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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