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TMI Blog2019 (5) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... end the limitation under the provisions, which is a period of six months by saying that he was not in receipt of the said order - Upon a reading of the application itself it seems that the mistake, which he was seeking to correct was not in the nature of a mistake apparent on the face of record but virtually he sought a review in the original order passed by the Tribunal. The application was bound to be rejected for reasons that limitation could not have been extended and there was no mistake, which was sought to be corrected, which was apparent from the face of the record - appeal dismissed - decided against Revenue. - Central Excise Appeal No. - 30 of 2019 - - - Dated:- 22-5-2019 - Bharati Sapru And Vivek Varma JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent-department. By the order under appeal the Tribunal has dismissed the application of the assessee filed for Rectification of Mistake under the provisions of Section 35C(2) of the Central Excise Act taking into account the facts of the case that an order was passed against the assessee on 14.03.2000 against which the assessee filed Rectification of Mistake Application under the provisions of Section 35C (2) of the Act pointing out certain alleged mistakes apparent on the face of the record and prayed for rectification of the same, which was disposed of by the Tribunal by Miscellaneous order dated 04.01.2000 rejecting the same saying that there is no mistake in the said order. After a period of mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... six months by saying that he was not in receipt of the said order. Upon a reading of the application itself it seems that the mistake, which he was seeking to correct was not in the nature of a mistake apparent on the face of record but virtually he sought a review in the original order passed by the Tribunal. The Tribunal has, therefore, rightly come to the conclusion after going to the facts and circumstances of the case that the application was bound to be rejected for reasons that limitation could not have been extended and there was no mistake, which was sought to be corrected, which was apparent from the face of the record. In view of the above, we see no reason to interfere in the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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