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TMI Blog2018 (11) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... of cognition on 'duty free' supplies and to forbear from projecting any dissonance with the decision of the Tribunal as lapsus calami. There are no mistakes apparent in the record, as well as in the decision of the Tribunal, to warrant rectification - application dismissed. - APPLICATION NOS: ST/ROM/85493, 85498 to 85504/2018 IN APPEAL NOS: ST/87234 to 87241/2016 - M/86105-86112/2018 - Dated:- 26-10-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Shri MK Sarangi, Joint Commissioner (AR) for appellant applicant Shri A R Krishnan, Chartered Accountant for respondent ORDER Per: C J Mathew In these applications, made under section 35C(2) of Central Excise Act, 1944, Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable territory having been decided upon by the Hon'ble Supreme Court in Aban Loyd Chiles Offshore Ltd v. Union of India [2008 (227) ELT 24 (SC)], the Tribunal had erred in excluding 'duty free shops' in 'international airports' from 'taxable territory.' The applications also seeks that written submissions, filed on behalf of Revenue, but ignored by the Tribunal, be taken into consideration. 3. Before proceeding to record the submissions of Learned Chartered Accountant appearing for the respondent, we cannot but observe that section 35C(2) of central Excise Act, 1944 is not intended to be an instrument for altering a final decision handed down by the Tribunal. 'Mistake apparent in the record' is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT credit extended to exporters of goods and services in rule 5 of CENVAT Credit Rules, 2004 with its own definition of 'exports' that was not germane to the dispute before the Tribunal. 5. We have perused the written submissions that are part of the record pertaining to disposal of the appeal and annexed to the present application. Undoubtedly, it is elaborate on the exports that are entitled to rebate, is replete with various decisions pertaining to disposition of warehoused goods in the domestic market and hypothesizes that the respondent may be unjustly enriched by grant of rebate. Doubtlessly impelled by the incisive scrutiny of the claim for rebate in proceedings before the original, and the first appellate, authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judicial hierarchy, find it necessary to articulate the law as settled, interpret law that is yet to be settled, impart encyclopaedical information and offer pedagogical explanation with the larger purpose of persuading that law and logic go hand in hand to limit the authority vested in tax collectors. A discussion on the leviability of domestic tax outside the 'taxable territory' cannot, therefore, be faulted as being beyond the scope of appeal which, on the part of Learned Authorized Representative, is an echo of the present application. 7. 'Taxable territory' is a semantic contrivance of Finance Act, 1994 consequent upon the paradigm shift to 'negative list'-an imperative in the context of an intangible levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh being physically located in Indian Territory, are specifically treated as being located outside the Customs Territory of India. ... Goods sold by Duty free shops are not duty paid goods and such goods are deposited in a Customs bond premises/warehouses, licensed under Section 58A of the Customs Act, 1962 without payment of duty . and, referring to the decision of the Hon'ble Supreme Court in Hotel Ashoka v. The Assistant Commissioner of Commercial Taxes and Anr [(2012) 3 SCC 204] as well as section 2 (27) of Customs Act, 1962, goes on to state that 13 In view of aforementioned findings of the Hon'ble Supreme Court, the definition of Section 2 (27) of the Customs Act 1962 would not apply, when seen in the context of le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sy, numerosity adaptation effect should not influence judicial decisions but it would do well for the applicant Commissioner not to be oblivious of the congruity of cognition on 'duty free' supplies and to forbear from projecting any dissonance with the decision of the Tribunal as lapsus calami. 10. Considering the above, it would appear that there are no mistakes apparent in the record, as well as in the decision of the Tribunal, to warrant rectification. Submissions that have deliberately been side-stepped is, according to us, pertain to attempts at review which is not within our competence. For these reasons, the applications lack merit and are rejected. (Pronounced in Court on 26/10/2018) - - TaxTMI - TMITax - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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