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TMI Blog2016 (7) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to review of its own order which is not permitted by law. - the ROM application cannot be sustained. - Decided against the appellant. - Application No. E/ROM/10266/2016, Appeal No. E/1519/2008 - M/10349/2016 - Dated:- 9-6-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Applicant (s) : Shri Willingdon Christian, Advocate For Respondent (s) : Shri Sameer Chitkara, Authorised Representative ORDER Heard both sides. 2. This Rectification Of Mistake application is filed by M/s. Gujarat State Fertilizers Chemicals Limited in respect of the Tribunal order No. A/11911/2015 dated 30.12.2015. The applicant submits that the findings of the Tribunal in the subject order dated 30.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund, against which an appeal was filed by the Revenue before the Commissioner (Appeals) who rejected the said appeal vide Order-in-Appeal No. OIA/338/VDR/99 dated 15.10.99. Further proceedings in this matter, after travelling up to High Court once and Tribunal thrice resulted in the order of Tribunal No. A/460/WZB/05/C-II dated 24.5.2005. By the said order, the Tribunal remanded the matter to the adjudicating authority as the appellant had undertaken to produce the certificate from the Government to the effect that duty on methane was taken into account while fixing the price of the fertiliser. The Tribunal observed that the appellants are at liberty to obtain necessary certificate from the government and place it before the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate from the Govt. There is no material available on record that they have produced the Chartered Accountant certificate before the Adjudicating authority in denovo proceeding. The Commissioner (Appeals) observed that they have produced the certificate with the Appeal Memorandum. He further, observed that it is a certificate typed on computer on a plain paper having no signature, date or name and address of the person, if any, who issued or to be issued by the same. Such a type written matter can by no stretch of imagination be considered as a Chartered Accountants certificate. We find that the appellant had not given any explanation as to why they have not produced the certificate before the Tribunal in the earlier occasion and even befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s judicial fora including earlier decisions of the Apex Court itself, held as follows:- 21.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.S. Balram v. M/s. Volkart Brothers (supra), this Court has already decided that power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious. As stated hereinabove, the mistake cannot be such which can be ascertained by a long drawn process of reasoning. Similarly, this Court has decided in ITO v. Ashok Textiles, 41 ITR 732 that while rectifying a mistake, an erroneous view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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