9911796707
TMI Blog2019 (9) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... non-consideration of the purported conclusion of the adjudicating authority in paragraph no. 13 of the order impugned before the Tribunal. A more diligent reading of the order would make it apparent this formed part of the narration of the several stages that preceded the issue of, and contained in, the show cause notice. In fact, the adjudicating authority taking note of this and, very rightly assuming the onus for ascertainment of claim, implied in the adjustment of taxes, that the charged amounts had been returned, sought reports from the jurisdictional field formation. It was the conclusion arrived thereon that was challenged in the appeal of the respondent herein. That conclusion of the adjudicating authority was held to be incorrect b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings under Finance Act, 1994, for rectification of mistake claimed to be apparent on record in final order no. A/92287/2017 dated 28th December 2017 disposing of appeal no. ST/85788/2014 of M/s Jawaharlal Nehru Port Trust against order-in-original no. 89/MAK (89) COMMR/Raigad/13-14 dated 31st October 2013 of Commissioner of Central Excise & Service Tax, Raigad. It would appear that applicant herein had challenged the order of the Tribunal by recourse to the appellate jurisdiction of the Hon'ble High Court of Bombay but, thereafter, sought permission for withdrawal with liberty to file appropriate proceedings before the Tribunal and the present application is in consequence. 2. According to the applicant, the Tribunal failed to take cogni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported hearsay concerning proceedings before the Hon'ble High Court. 5. The applicant contends that 'certain crucial issues involved were not determined in right perspective' without an elaboration of 'right perspective' that would stop short of the Tribunal trespassing into the forbidden territory of reviewing its own order. A finding by the applicant of non-applicability of the decisions that were relied upon by the Tribunal is tantamount to sitting in judgement over an order of the Tribunal that lies only within the jurisdiction of the Constitutional Courts. Surely, it cannot be the case of the applicant that error of judgement, if it ever be that, can be remedied through section 35C(2) of Central Excise Act, 1944. 6. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the privilege of stipulating grounds of appeal remains only with the appellant. The applicant herein had not opted for filing memorandum of cross-objection thereby precluding the right to re-plot the contours of the appeal. Certainly, such right cannot be read into the instrument for seeking rectification as the applicant seems to have by insisting that the paragraph referred supra should be dealt with for rectification as a mistake apparent on the record. The applicant appears to entertain the belief that the appellate jurisdiction is no different from the review contemplated in section 129A of Customs Act, 1962 which is nothing but the superimposition of a preferred adjudication by the Committee of Chief Commissioners over the actual adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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