9911796707
TMI Blog2017 (11) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... tain portion of value on the ground that these are attributable to reimbursible expenditure - Held that:- The Tribunal cannot take up exercise on re-appreciating the evidences and to embark on an act of reviewing the decision under the guise of rectification of mistake. An error apparent on the face of the record means an error which strikes on the mere looking and does not need long drawn-out pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 35C(2) of Central Excise Act, 1944 applicable to provisions of Finance Act, 1994. He submitted that the final order requires rectification on the ground that the claim of the appellant for exclusion of reimbursible expenditure should have been allowed by following the binding precedent of various decisions of Supreme Court, High Courts and the Tribunal. Reliance was placed on the circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal with reference to contracts which were also perused before the decision is taken. The reason for denying the claim of the appellant has been recorded in the final order based on the factual finding. The legal principle for allowing the exclusion of reimbursement expenditure has no relevance in view of the factual finding that there is no such reimbursement expenditure in view of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stake. In fact, the Hon'ble Supreme Court in Saurashtra Kutch stock Exchange Limited - 2008 (230) E.L.T 385 (S.C.) held that "an error cannot be said to be apparent on the facts of the record if one to travel beyond the record to see whether the judgment is correct or not. An error apparent on the face of the record means an error which strikes on the mere looking and does not need long d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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