2009 (11) TMI 613

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....llant. Shri N.A. Sayyad, DR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This application was filed by the company, one of the respondents in the appeals filed by the Department. The prayer is to rectify what is considered to be 'apparent mistake' in Order No. A/703 to 704/08/C.II/EB, dated 6-8-08 [2009 (236) E.L.T. 554 (Tribunal)] passed by this Tribunal in the captioned....

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.... the statement of Shri Ramesh K. Shah should be relied upon in toto and not in parts. We have heard the ld. SDR also, who submits that there is no mistake in the final order, which is manifest from the records. The Tribunal, passed the order on the basis of its own appreciation of the evidences available on record. According to the ld. SDR, such a decision cannot be interfered with under Section 3....

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....learances of the years  2000-01. In this manner, it is urged that the evidence considered by the Bench be re-appreciated, no matter whether such re-appreciation of evidence would result in adverse consequence to the assessee for one of the financial years. We make it clear that, under Section 35C(2) of the Act, it is not open to us to enter into such re-appreciation of evidence. Under this pr....