9911796707
TMI Blog2017 (2) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the applicant, while clearing the goods was appropriate and accordingly rejected their appeal. The conclusion of the Tribunal, whether correct in law or otherwise, cannot be considered again in the garb of rectification of mistake apparent on the record, which would tantamount to review of the order, an authority, in my view, is not vested with this Tribunal - application for ROM dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r contra, the learned Authorized Representative for the Revenue submitted that the order was dictated in the presence of the Appellant as well as the Revenue. Hence, there should not be any grievance about the error of facts apparent on the face of record, as pleaded. He submitted that the facts are very simple; the principal manufacturer who was engaged in the manufacture of Pharmaceutical Produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at reconsideration of the conclusion arrived earlier by this Tribunal, on the basis of the arguments now advanced, would amount to review of the said order, and such power of review, in the garb of rectification of mistake, is not vested with the Tribunal. In support, he referred to the judgment of Hon'ble Supreme Court in the case of CCE Belapur, Mumbai Vs RDC Concrete (India) Pvt. Ltd - 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as appropriate and accordingly rejected their appeal. The conclusion of the Tribunal, whether correct in law or otherwise, cannot be considered again in the garb of rectification of mistake apparent on the record, which would tantamount to review of the order, an authority, in my view, is not vested with this Tribunal. The Hon'ble Supreme Court in the case of RDC Concrete (India) Pvt. Ltd (s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
