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TMI Blog2024 (4) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... garb of application for rectification of the earlier order. It is only an error apparent on the face of record which can be rectified even in terms of section 129B (2) of Customs Act and in terms of Rule 41 of CESTGAT Procedure Rules. An error apparent on the face of record means an error which strikes on mere looking and does not need long drawn out process of reasoning on points where there may conceivably be two opinions. Such error should not require any extraneous matter to show its incorrectness. In the case of Harivishnu Kaamat vs. Sayyad Ahmed Issac [1954 (12) TMI 22 - SUPREME COURT], the Constitution Bench of Hon'ble Apex Court has held that no error can be set to be apparent on the face of record if it is not manifest or self-evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 152/2009 Cus dated 31.12.2009. Without prejudice to the above, it was also submitted that even if impugned goods are held to be classified under CTH 8517, the applicant will be eligible for 'Nil' rate of duty in terms of Sl. No. 59 of Notification No. 151 of 2009-Cus. dated 31.12.2009. The impugned final order has rejected the appellant's submission as far as the classification under C TH 9102 and the applicability of Notification No.152 of 2009 are concerned. However, there is no finding with respect to exemption available to the appellant under Notification No. 151/2009 despite that the goods imported by appellant are held classifiable under CTH 8517. It is mentioned that no discussion about a particular submission of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and does not need long drawn out process of reasoning on points where there may conceivably be two opinions. Such error should not require any extraneous matter to show its incorrectness. In the case of Harivishnu Kaamat vs. Sayyad Ahmed Issac - 1955 (1) SCR… 1104, the Constitution Bench of Hon'ble Apex Court has held that no error can be set to be apparent on the face of record if it is not manifest or self-evident and requires an examination or argument to establish it. 5. Simultaneously it is also a well settled proposition of law that if few points were raised in appeal but not considered in the adjudication order the same amounts to be the error apparent on record. Hon'ble Supreme Court in the case of Hondasiel… Power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. Whether in terms of said Notification the appellant is still entitled for the duty exemption benefit or not depends upon the certificate of origin. Ld. Departmental Representative has mentioned that it is not merely the availability of certificate of origin with the appellant to entitle him with the benefit of the Notification but there are several other parameters which have to be looked into prior holding appellant eligible for the exemption benefit under the said Notification. 8. Keeping in view this argument and the above discussed law the question of entitlement of appellant pursuant to the Notification No. 151/2009 is opinioned to be a debatable issue. Hence is held to be beyond the scope of the impugned Miscellaneous application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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