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TMI Blog2018 (8) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... edly, while passing the order, the amount paid by the appellant from their own account has been escaped the attention. Therefore, the mistake is required to be rectified and order to be modified. ROM Application allowed. - Excise Appeal Nos. 01703, 01706, 01957, 03437, 03440, 03444, 03447, 03450, 03467, 03470, 03473, 03952, 03953 of 2010 - MO/50485 – 50428/2018-SM[BR] - Dated:- 8-8-2018 - Sh. Ashok Jindal, Member (Technical) Sh. B. L. Narasimhan, Advocate for the appellant Sh. H. C. Saini, AR for the Respondent Ex. RoM Application Nos. 52281, 52255, 52276, 52275, 52262, 70068, 70071, 52246, 52280, 52248, 52284, 52283, 52285, 70072, 52271, 52257, 52263, 52269, 52272, 52264, 52250, 52270, 52278, 52249, 52247, 52273, 522 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer buyers. It is the contention of the applicant that they have paid that amount from their own account. As the cenvat credit is available to the manufacturer buyer, therefore, there is an apparent mistake on the face of the record. The said amount is refundable to the applicant. Therefore, para 16 and 17 of the order dated 20.04.2015 is required to be modified. 4. On the other hand, ld. AR opposed the contention made by the ld. Counsel for the applicant and submits that the order has been passed on merit and if any amendment has been done, the same shall amount to review. Therefore, the said order is not required to be modified. He also submits that in terms of Section 11B of the Act the duty has been paid on behalf of the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dance with law . 7. On merit it has been held that the manufacturer buyer is entitle to take cenvat credit, therefore, in terms of the order of the Hon ble Additional Session Judge, New Delhi, the applicant are entitled to claim of the refund amount paid by them. Ld. AR s submission regarding modification that the same shall amount to review of their own order. I find that the provisions of Section 35C(2) of the Central Excise Act, 1944 gives the power to the Tribunal to modify the order if there is mistake apparent from the record while passing the order. Admittedly, while passing the order, the amount paid by the appellant from their own account has been escaped the attention. Therefore, the mistake is required to be rectified and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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