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TMI Blog2016 (6) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... nal to re-examine records and re-appreciate evidences. This would amount to review of its own order which is not sanctioned by law. Another mistake that the Tribunal disposes of the appeals pertaining to two OIOs viz., OIO No KDL/COMMR/PVRR/24/2014-15 dt 31.3.2015 and OIO No KDL/COMMR/ PVRR/27/2014-15 dt 31.3.2015. However, only one order is mentioned on the title page of the said order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KDL/COMMR/ PVRR/27/2014-15 dt 31.3.2015. However, only one order is mentioned on the title page of the said order of the Tribunal. Therefore, he submits that the said mistake is apparent on record and may be rectified. On perusal of records, we find force in the submissions of the Ld AR and therefore we rectify the said mistake in the subject order of this Tribunal dt 20.10.2015. The wordings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in the said letter, the Tribunal in its order dt 20.10.2015 has held that the demand was time barred. He submits that since the shipping bills were not finally assessed in reality and were only provisionally assessed, the demands are in fact not time barred and therefore there is an error apparent on the record. 5. The Ld Counsel appearing for the appellants on the other hand argued veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sanctioned by law as clearly enunciated by the Honble Supreme Court in the case of RDC Concrete (I) P Ltd (supra). Apex Court held in the said case as follows : This Court has decided in several cases that a mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning. In the case of T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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