9911796707
TMI Blog1987 (1) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... was our Order No. 604/1986-A by which we dismissed the Revision Application which was transferred to the Tribunal and heard as if it were an appeal. There is no question of recall of that order or grant a fresh hearing, once it had been pronounced or communicated. Recalling an order, once made, is nothing short of setting it aside. All that we could do is to amend the order with a view to rectify any mistake apparent from the record in terms of S.129-B(2) of the Customs Act, 1962 (hereinafter, the Act). An amendment of the order does not require the order to be recalled. If there is a mistake apparent from the record, the order is merely amended without being recalled or withdrawn or set aside. A power to amend an order once made, does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that it was not pressed before him arid the appeal in relation to it was dismissed; (g) although the appellant preferred an application on 24-1-1980 to the Appellate Collector praying for an amendment of the order or for a separate order in relation to the claim for refund on account of valuation, it does not seem to have been pursued. Instead, the Revision heard and decided by us was filed. 5. In our Order No. 604/86-A, aforesaid, we adverted to all these facts and held, for the reasons mentioned therein, that the Appellate Collector was correct in saying that the said claim was not pressed before him. In the course of our order we had stated in para 1(e) In the course of the order dated 11-12-1979, the learned Appellate Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference at all to valuation. It was a summary rejection of the entire claim on the ground of bar of Limitation. The observation cannot, therefore, be understood to have been made in regard to the applicant s claim: (b) the Tribunal has been in error in para 1(e) of their order wherein it was stated that the Appellate Collector had specifically referred to the claim for refund on account of valuation and observed that it was not pressed before him. The observation by the Collector s was really in the context of the appeal by M/s. Bombay Oil Industries; (c) this was an obvious and patent error which in exercise of its jurisdiction in terms of S.129-B(2) has to be rectified. [Decision in 1977 (109) ITR 574 (Additional Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his order in these proceedings; (c) para 1(e) of our order in the Appeal before us was a mere restatement of the observation of the Appellate Collector in the course of his order and we are satisfied that there is no error in it, much less an error apparent from the record, in terms of S.129-B(2) of the Act. An error, which is to be interred from facts which are not on the record is not an error apparent from the record. If, on the contrary, the Appellate Collector was in error in making that observation, an application for rectification should have been preferred, if at all, before him. The letter dated 24-1-1980, far from controverting his observation, merely, stated that his order was silent on the question of valuation and request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a mistake apparent from the record and cannot extend to a modification or alteration that may result from a review of the order made earlier. A review is a rehearing of a decided case where evidence not within the knowledge of applicant despite due diligence and having a material effect on the decision reached earlier, is discovered after the pronouncement of the judgement and a power of review has to be statutorily conferred either expressly or by necessary implication. Restitution in integrum differs both from review and rectification. It is an inherent power to undo, rectify and act in restitution, if by an erroneous act of the court, prejudice is caused to a litigant. Usually it is in the correction of the ministerial and non-appeala ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
