1984 (3) TMI 244

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....ch were pressed for by the appellants at the time of hearing of their appeal by this Bench, the Bench had held that :- (1) the appellants were not entitled to clear their goods (textile machinery parts etc. falling under Item 68 of the Central Excise Tariff) free of duty under exemption notification Nos. 176/77-C.E., dated 18-6-1977, 89/79-C.E., dated 1-3-1979 and 105/80-CE, dated 18-6-1980 and their pleas of certain clearances being out of pre-Budget stocks or out of goods made without the aid of power advanced in support of their claim were found to be untenable; (2) the appellants were guilty of suppression of facts; further, they were also guilty of deliberate concealment inasmuch as the Collector had gone on record to say that th....

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....h the goods. (2) The Tribunal, while deciding the appellants' appeal, did not call for original records of the case. 3. The Department's representative stated that according to the well-settled proposition of law (AIR 1964 SC 1372); mistakes apparent from the record are those which stare one in the face. There were no such mistakes in the Tribunal's order in this case. 4.  We have carefully considered the matter. We agree with the Department's representative, that there are no mistakes apparent from the record in this case. The appellants had claimed that goods worth Rs. 9.45 lakhs had been made without the aid of power. The Collector as well as this Tribunal did not accept this claim for want of evidence to substantiate ....

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.... plea of the appellants." There is thus no mistake apparent from the record so far as this point is concerned. What the appellants really want us to do is to re-appraise the evidence and give a different finding. This is clearly not acceptable. 5.  As regards the alleged failure of the Tribunal to call for the original records of the case, the practice followed by the Tribunal, and as set out in the Rules of Procedure of the Tribunal, is that the record of the Tribunal consists of the following :- (1) The Appeal. (2) The order of the first appellate authority impugned in the Appeal. (3) The order of the original authority. (4) Other relevant documents forming part of the Paper Books submitted by the appellants and the....