9911796707
TMI Blog2015 (11) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed in the guise of an application for Restoration. The appellant states that on 13.10.2014, the Tribunal heard the arguments and reserved the matter for orders. Later order was pronounced on 9.11.2014 and therefore the appellant did not get an opportunity to assist the Bench while recording findings. In the ROA application which runs into 16 pages, the submissions made are for rectification of mistake on the ground of error apparent on the face of record of the Tribunal Final Order No. A/54472/2014-SM/BR/dated 13.10.2014. The prayer sought in the ROA is to recall the Final Order, rehear on merits and pass appropriate order correcting the apparent error on the face of record. Thus per se the application is ROM. But the same is seen file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into an ROM by adding additional grounds is non-maintainable. Further, that the Final Order was passed on merits and there is no error apparent on the face of the records. By these applications, the appellant is attempting to have the Final Order recalled and the appeal reheard, which is an abuse of the proceedings. 5. I have carefully considered the rival submissions. The issue in the appeal is regarding availment of Cenvat Credit. The appellants, M/s Indian Visit (P.) Ltd., were providing tour services for both foreign and local tourists. The payments from foreign tourists were received in convertible foreign exchange. According to appellants these being treated as export of services are not taxable services whereas, services provided to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent on the face of the record and can be corrected while exercising certiorari jurisdiction. An error cannot be said to be apparent on the face of the record if one has to travel beyond the record to see whether the judgment is correct or not. An error apparent on the face of the record means an error which strikes on mere looking and does not need long-drawn-out process of reasoning on points where there may conceivably be two opinions. Such error should not require any extraneous matter to show its incorrectness. To put it differently, it should be so manifest and clear that no Court would permit it to remain on record, if the view accepted by the Court in the original judgment is one of the possible views, the case cannot be said to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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