2021 (1) TMI 502

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..... cation of Mistake - mistake apparent on the face of record - Section 35FF of Central Excise Act, 1944 - HELD THAT:- The Revenue wants to challenge the merits of the order by way of rectification of mistake. The said act of the Revenue is not appreciable as the same shall amounts the review of own order which is not permissible in law. The issue whether the application of rectification of mistake i .....

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..... Revenue has filed application for rectification of mistake in the final order passed by this Tribunal on 26.11.2019. 2. The Ld. AR failed to point out any mistake apparent on record on the ground that this Tribunal has relied upon the decision of the Hon'ble Apex Court in the case of Sanvik Asia Limited holding that the same is provision to discuss in the said case are pari materia to the Sectio .....

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..... passed by this Tribunal vide Misc. Order No. 60258-60263/2020 dated 24.11.2020 wherein this Tribunal observed as under:- "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 scope of the application made under t .....

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..... TO 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 view taken earlier in pursuance of a rec .....

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..... 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)." Therefore, I do not find any merit in the applications of rectification of mistake. Accordingly, the same are dismissed. The Misc. applications are also disposed off in the above manner. (Dictated & pronounced in the Court)
Case laws, Decisions, Judgeme .....

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