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TMI Blog2021 (1) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... Judicial) And Hon'ble Mr. Sanjiv Srivastava, Member (Technical) Present for the Appellant: Mr. Vikrant Kackria, Advocate Present for the Respondent: Mr. Bhasha Ram, Authorised Representative Ashok Jindal: These applications for rectification of mistake are filed by the Revenue in the Final Order dt. 15.04.2019 on the ground that this Tribunal has not considered the arguments ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by this Tribunal be recalled, the same shall amount to review their own order which is not permissible in law. He also took our attention to the decision of the Hon'ble Apex Court in the case of CCE, Belapur-Mumbai vs. RDC Concrete India P. Ltd. - 2011 (270) ELT 625 (SC) and the decision of the Tribunal in the case of Blue Precision Ltd vs. CCE, Delhi IV-Faridabad - 2012 (283) ELT 221 (Tri. Del) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Member (Judicial) and concur with the same. However while concurring with the order of learned brother I would like to further add as per following paras. 2.0 The present applications are undoubtedly and undisputedly the applications filed under Section 35C (2) of the Central Excise Act, 1944 for rectification of the mistake apparent from the record. It is settled law as to what can be the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilarly, this Court has decided in ITO v. Ashok Textiles, 41 ITR 732 that while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. Moreover, incorrect application of law can also not be corrected. 22. For the aforestated reasons, we are of the view that the CESTAT exceeded its powers and it tried to re-appreciate the evidence and it reconsidered its legal vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a wrong finding of fact or in law needs to be challenged in an appeal before the appellate authority and cannot be rectified by recall of order in terms of Section 35 C (2). Excise ROM Application Nos. 60873 to 60878 of 2019 in Excise Appeal Nos. 50770 to 50775 of 2014 4.0 Hence I do not find any merits in the applications filed by the revenue and concur in toto with the order of learned brothe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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