9911796707
TMI Blog2016 (5) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The applicants in the subject ROM application have contended that there is "error apparent on record" in the aforementioned order of the Tribunal dated 12.02.2016 inter-alia, on the following grounds:- (i) While deciding the case of another appellant Shri Anil Gadodia, the Tribunal in the same order has considered replacement of the goods/ tampering of the container, non-reliance of the retraction, admitting corroboration in the form of export documents recovered from the premises of Mayur Ranjan, call data records of conversation with the co-accused, retraction of the statement of the co-accused, reliance on the statement under Section 108 of the Customs Act, 1962 etc. and, therefore the contrary observation while dealing with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sals and the provisions of the sections invoked against them are also different. It is observed that the Tribunal in the impugned order has examined the evidences and appreciated and analysed them with respect to each of them. 5. It is observed that the Tribunal is vested with the powers to rectify any mistake apparent from the records, vide Section 35C (2) of the Central Excise Act, 1944, which reads as follows:- "(2) The Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-Section (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of Central Excise or the party t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view taken earlier in pursuance of a rectification application. In our opinion, the CESTAT could not have done so while exercising its powers under Section 35C(2) of the Act, and, therefore, the impugned order passed in pursuance of the rectification application is bad in law and, therefore, the said order is hereby quashed and set aside. The appeal is allowed with no order as to costs." 7. In the present case, as is evident from the discussion in the earlier paras, the ROM application is seeking the Tribunal to reopen the hearing of the appeal and to examine and re-appreciate the evidences and legal issues, which would amount to review of its own order, which is not permitted under the law. We find the decision of the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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