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TMI Blog2008 (7) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. Shri Paresh M. Dave, for the Petitioner. Shri Y.N. Ravani, for the Respondent. [Judgment per : D.A. Mehta, J. (Oral)].- This petition has been preferred challenging the order dated 20th July, 2004 passed by the Settlement Commission of Customs Central Excise, Additional Bench, Mumbai (hereinafter referred to as "the Commission"). The petitioners approached Settlement Commission with an application for settlement of certain disputes. After hearing the petitioners and the representatives of Revenue, vide final order No. 12/CEX/2002, dated 23-5-2002 [2003 (159) E.L.T. 1081 (Sett. Comm.)] the Commission decided the settlement application moved by the petitioners. The petitioners filed a Miscellaneous Application dated 1-1-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner No. 1 firm had merely been arrested and produced before the Magistrate, which fact by itself would not amount to launching of prosecution. That no criminal complaint was filed by the Revenue, nor any charges were framed by the Trial Court. 3. In the impugned order, the Commission has, in connection with the plea regarding deemed credit, observed as under: "(5) The Commission informed the ld. Advocate for the applicant that it was apparent from the final order dated 23-5-2002 passed by the Commission that these submissions were thoroughly considered and the deemed credit plea has been consciously rejected. The Bench, therefore, informed that there is no error apparent on face of the records and hence, the Bench cannot review the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eged errors, the Commission has recorded categorical findings. May be, the findings may not be, in the perception of the petitioners, correct. Merely because an order of the Tribunal has been read in a wrong manner, the same does not amount to non-consideration of the said order and cannot be termed to be an error apparent on record. Similarly, whether the fact regarding launching of prosecution has been correctly appreciated or not, may constitute an error, but would not tantamount a mistake apparent on record so as to be amenable to rectification /review. 6. In the present case, the Commission is justified in saying that once certain amounts are settled as being liable to tax after allowing or disallowing certain benefits, the proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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