2015 (10) TMI 2686 - AT - Central Excise

Tribunal denies rectification application, emphasizes limits on review power

The Tribunal dismissed the appellant's application for rectification of mistake in its final order, citing that seeking to re-consider evidence and draw ... Rectification of Mistake - Held that: - It is pertinent to state that Tribunal can rectify any mistake apparent on record in the said order. Appellant claiming to reconsider the citations and also to draw findings on their contention amounts to seeking revisit the facts and findings of the Tribunal’s order dated 20-11-2014 which amounts to review of the order and there is no power vested with Tribunal to review its order. Hon’ble Supreme Court in the case of CCE v. RDC Concrete (India) Pvt. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA] clearly held that re-appreciation of evidence done by CESTAT cannot be considered as rectification of mistake and held that the ROM order is bad in law and quashed the order. The Hon’ble Supreme Court decision in the case of CCE, Calcutta v. A.S.C.U. Ltd. [2002 (12) TMI 87 - SUPREME COURT OF INDIA], wherein the Apex Court held that any decision on debatable point of law cannot be treated as ‘mistake apparent from record’. There are no apparent and manifest mistake in the Tribunal’s final order so as to exercise the powers to recall or modify the Final Order No. 40828/2014, dated 20-11-2014. ROM application rejected. Issues:Rectification of mistake in Tribunal's final order.Analysis:The appellant filed ROM applications against the Tribunal's Final Order seeking rectification of mistake. The appellant argued that the Tribunal did not consider their submissions and case laws, leading to a mistake apparent on record. The appellant cited various case laws to support their argument. On the contrary, the respondent opposed the applications, stating that seeking to re-appreciate the findings amounts to a review of the order, which is impermissible. The respondent also presented case laws to support their stance.Upon considering both sides' submissions, the Tribunal noted that seeking to reconsider citations and draw findings amounts to reviewing the order, which is beyond the Tribunal's power. The Tribunal referenced High Courts and Supreme Court case laws to support its decision. The Tribunal highlighted the Supreme Court's stance that re-appreciation of evidence cannot be considered as rectification of mistake. The Tribunal also referenced a Madras High Court case regarding the powers of the Tribunal to recall orders. The Tribunal emphasized that a mistake apparent on record must be obvious and patent, not a debatable point of law.In conclusion, the Tribunal found no apparent and manifest mistake in its final order to warrant the exercise of powers to recall or modify the order. Citing the decisions of the Apex Court and High Court, the Tribunal rejected the appellant's misc. application for rectification of mistake. The operative part of the order was pronounced in open court on a specific date.