2010 (6) TMI 701

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....Appellant. Shri I. Baig, SDR, for the Respondent. ORDER Heard ld. Advocate for the applicants and ld. DR for the Respondent. 2. The present applications have been filed for recalling of the order dated 7-1-2010 passed in Excise Appeal No. 4023 of 2006 and 3212 of 2007 on three grounds Firstly, that the provisions of law were not properly appreciated while deciding the matter; seco....

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....ions of law to a given situation cannot be said to be an error apparent on the face of the record. 3. Being so, there is no error apparent disclosed in the order, I do not find any cause for recall of the said order. Mere financial difficulty for the party to challenge the order by way of appeals cannot be a ground for review of the order. 4. It is contended on behalf of the appellants that ....