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TMI Blog2016 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... he application made by the applicant-appellant that there is an error on the face of the record is seeking to reargue entire case on merits which is not the purpose of an application for rectification of mistake. Be that as it may, we find that the entire issue involved in this case is regarding the demand of differential duty based upon the definitive determination of annual capacity of productio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Doiphode, Advocater appellant Shri Ashutosh Nath, Asst. Commt respondent (AR) Per: M.V. Ravindran This above application for Rectification of Mistake filed by applicant-appellant is seeking rectification of mistake that crept into our order No. A/4001/15/EB dated 31.12.2015. 2. The learned Counsel after taking us through the order of. the Tribunal submits that the Tribunal has fra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd this principal contention was not discussed or dealt with by the Tribunal despite producing the judgement of Hon ble High Court of Madras in the case of Gemini Metal Works - 1985 (22) ELT 27 (Mad.) and despite elaborate arguments were raised, no findings are recorded; that the Tribunal has not recorded any c findings about the liability to pay duty on actual products under Section 3 A(4) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the record is seeking to reargue entire case on merits which is not the purpose of an application for rectification of mistake. Be that as it may, we find that the entire issue involved in this case is regarding the demand of differential duty based upon the definitive determination of annual capacity of production of the plant of the applicant-appellant. In the entire application the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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