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TMI Blog2016 (6) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... f passing the order, the legal position was against the assessee. It is further submitted that that this issue was challenged before the Hon'ble Supreme Court and the Hon'ble Supreme Court subsequently decided the issue in favour of the assessee, in the case of Mangalore Refinery & Petrochemicals Limited (2015 (9) TMI 245 - SUPREME COURT ). We find that, at the time of passing the final order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative ORDER PER : MR. P.K. DAS; The applicant filed this application for rectification of mistake in Final Order No. A/10669/2015 dated 8.05.2013. 2. The learned Advocate on behalf of the applicant fairly submits that even the Final Order dated 08.05.2013was passed on the basis of his consent, but, the issue is now settled in the favour of applicant, by the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate. He submits that the decision of the Hon'ble Supreme Court has came after the decision of the Tribunal and therefore, the Tribunal cannot review its own decision. He further submits that while passing the order by the Tribunal the legal position was in favour of the Revenue. 4. After hearing both sides and on perusal of the records, we reproduce below the relevant portion of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Central Excise Act, 1944 provides the Appellate Tribunal may at any time within six months from the date of order, with a view to rectifying any mistake apparent from the records, amend any order passed by it and shall make such amendments if such mistake is brought to its notice by the Commissioner of Central Excise or the other party to the appeal. It is clear from the said provisions t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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