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TMI Blog2020 (3) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... . What is, therefore, necessary for a mistake to be rectified is that it must be apparent from the record. It, therefore, follows that what cannot be corrected by way of rectifications is a decision on a debatable point of law or fact or failure to apply the law to a set of facts which still to be investigated. But if the mistake otherwise is such an inaccuracy which is so obviously apparent, the same can be rectified by any of the nodes as mentioned in the Section 35C of CESTAT Rules. The findings of the impugned order are based on wrong observations and wrong application which definitely amounts to be an error apparent on record - the impugned final order is recalled - application allowed. - Application Nos. E/ROM/50930 & 51046/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant against the confiscated goods of value of ₹ 47,07,151/-. Learned Counsel has relied upon : M/s. SRF Limited v. Commissioner of Central Excise, Chennai-1, Order No. MO/50240/2019-EX(DB), dated 27 February, 2019 [2019 (367) E.L.T. 457 (Tri. - Del.)]. Commissioner of Central Excise, Puducherry v. M/s. SAR Ispat Pvt. Ltd., Order No. - Final Order No. 41020/2017, dated 20 June, 2017. Application is accordingly prayed to be allowed. 3. Per contra, it is submitted by Learned Departmental Representative that the grievances of the applicant-appellant can be the subject matter of appeal but cannot be the subject matter of the application praying for rectification of mistakes as the submissions of the applicant do not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the parties, perusing the records and the impugned final order, we observe and hold as follows : 5.1 This Tribunal has rejected the submissions of the appellant observing that the Director of the appellant, Shri Rajesh Mangal himself has accepted that the challans were generated by showing the actual value. Also statement of Shri Fakruddin Agarbattiwala has been relied upon observing that it contains the confirmation about him to have received the goods with or without bills on which no duty was paid rather the payment was made in cash/cheque. As it is impressed upon by the applicant that both the statements have wrongly been interpreted, the statements as on record are perused. 6. It is observed that the statement of Shri Rajesh Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability of the other party, shall not be made under this sub-section. Unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. A bare perusal of the aforesaid sub-section (2) of Section 35C of the Act indicates that the Appellate Tribunal may, with a view to rectify any mistake apparent from the record, amend any order passed by it under sub-section (1). Sub-section (1) provides that the Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision for a fresh adjudication. What is, therefore, necessary for a mistake to be rectifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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