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TMI Blog2014 (9) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. If the mistake is sought to be rectified by a long drawn process of reasoning or where two opinions are possible, the same cannot be said to be a mistake apparent from the record attracting the provisions of Section 35C of the Central Excise Act, 1994. We have given clear and cogent reasons for coming to the conclusions drawn in the impugned order. If the appellant is aggrieved of the same, the remedy lies in filing an appeal as provided for in the law. - Rectification denied. - Appeal No. E/1362/12 - - - Dated:- 31-7-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri V Sridharan, Sr. Adv. Shri Aneesh Mittal, Adv. For the Respondent : Shri K M Mondal, Spl. Counsel ORDER Per: P R Chandras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Supreme Court in the Metal Box case and of the Hon'ble Bombay High Court in Goodlass Nerolac case. Therefore, the reliance placed on Auto Lamp case holding that if the discount is not uniform among the same class of buyers, the same is not eligible for deduction is incorrect. (iv) The next mistake pointed out is that the Tribunal has come to the finding that the discount has not been passed on to the ultimate consumer in paras 5.12.1, para 6.6 and para 5.15(8) of the order, which is contrary to the statements of the dealers referred to and relied upon in para 5.9.1 of the final order. As per the statements of Shri S. Shanmugasundaram, General Manager (Finance) of M/s VST Motors Ltd., Shri P. Sree Kumar, Dy. General Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh order. 2. The learned Spl. Consultant appearing for the Revenue, on the other hand, submits that the application for rectification of mistakes pointed out by the appellants are quite detailed and is as good as an appeal itself. By this application, the applicant wants the Tribunal to review its own order which is not permissible in law. If the appellant is aggrieved of the order, he should file an appeal against the same before the hon'ble Apex Court. He submits that mistakes sought to be rectified should be obvious and apparent on record and the same should not be established by a long drawn process of reasoning. It is his contention that the ROM application made by the appellant seeks re-appreciation of evidence, which is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn is concerned. 3.2 As regards the argument that the decision of the Larger Bench of the Tribunal in the case of Maruti Suzuki ltd. has been overruled impliedly by the Hon'ble Bombay High Court in the appellant's own case, this is a factually incorrect statement made by the appellant. The Hon'ble Bombay High Court did not examine the decision in the Maruti Suzuki case nor could it have examined the same for the following reasons. Firstly, the Maruti Suzuki decision was rendered by the Delhi Bench of this Tribunal and, therefore, it was beyond the jurisdiction of the Hon'ble Bombay High Court to review the said order. Secondly, the said decision pertained to a matter of valuation and therefore no appeal can lie before a H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uniformity of discount in respect of same class of buyers (dealers in this case), there should be strong reasons to allow varying discounts to different dealers. In the facts of the present case, we have found on the basis of the records available that the discounts were granted in an arbitrary manner without any basis whatsoever. This position has been admitted by the officials of the appellant firm in their statements recorded by the investigating agency. Therefore, we do not find any infirmity in placing reliance on the decision of the Auto Lamp case. 3.4 As regards the claim of the appellant that they have passed on the discounts to the buyers, there is no evidence placed before us in this regard. On the contrary, as discussed in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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