2015 (10) TMI 1202

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..... e record. A rectifiable mistake must be obvious and must not be such that its rectification leads to re-writing the Order on merits. Rectification should not result in review of the Order. Therefore we agree with the Ld. Counsel that non recording of the written submissions is a mistake apparent on record. At the same time we note that in our Order, we had merely remanded the matter to the Adjudic .....

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..... ritten submissions are not considered while disposing the appeal. He relied on Best Crompton Engg. Ltd. Vs. Commissioner of C. Ex. Chennai 2000 (121) ELT 272 (Tribunal-LB) and on Cadchem Laboratories Vs. Commissioner of C. Ex. Chandigarh 2015 (317) ELT 388 (Tri.-Del.). 3. The Ld. AR stated that there is no mistake apparent on record which requires rectification by the Bench. 4. We find tha .....

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..... cts and judicial pronouncements. Therefore it would suffice to rectify the mistake by adding the following para as para 5.5.A after para 5.5 and before para 5.6 in our Order dated 11.2.2015. 5.5A In their written submissions received on 29.01.2015, the appellant stated that (A) That whatever the duty payable/paid on crude oil imported against the said 11 advance licenses was borne .....

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