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TMI Blog2016 (9) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that all the points which have been raised by the appellant as error apparent on the face of the record, was addressed to and findings were recorded by the Bench in unequivocal terms after considering the very same submissions made. We find that the applicant-respondent is trying to reargue the entire case by stating that these are mistakes apparent on the face of the record. This is not in consonance with the settled law that error apparent on the face of the record should not be an alibi for rearguing the entire case. - Decided against the appellant - E/3209/04-Mum - M/89333/16/EB - Dated:- 24-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) For the Appellant : Mr. V. Sridharan, Sr. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity records the submission that the appellant-assessee had taken the issue of applicability of the circular dated 30.10.1996. It is his submission that the Bench has totally overlooked and ignored the above facts on record and proceeded on the assumption that the applicant/respondent did not dispute the applicability of the circular, which is a mistake apparent on the fact of the records. (d) Another error apparent on the records according to him is that the assessee had disputed the inclusion of overheads which are not attributable to manufacture of goods under assessment and it was raised before the lower authorities while the Bench has held that the assessee has not contested the same. (e) There is a finding that the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e face of the record and rectify the same. 4. The learned Commissioner (AR) submits that there is no mistake apparent on the face of the record and the Bench has considered all the submissions made by the senior counsel and came to a conclusion in final order dated 4.8.2015. 5. We have considered the submissions made at length by both sides and perused the records. 6. By this application of rectification of mistake, the applicant-respondent seeks to rectify the errors as enumerated herein above. 7. On perusal of our final order dated 4.8.2015, we find that the Bench has categorically recorded the findings on all the above submissions made by the applicant-respondent in paragraphs 33, 34, 35, 36, 37 and 38. In paragraph 40, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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