2014 (12) TMI 331

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.... For the Respondent : Shri Amresh Jain, DR JUDGEMENT PER: R.K. Singh The appellants have filed this appeal against Order-in-Original No. 02/VKJ/CST/2008 dated 08.01.2008 passed under Section 74 of Finance Act 1994 on the application for rectification of mistake apparent in the Order-in-Original No. 42/RK/2006 dated 15.12.2006 dated 15.12.2006. In the said order dated 08.01.2008 the commi....

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....n that sub-Section 4 of Section 74 ibid reads as under:            (4) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the Central Excise officer concerned has given notice to the assessee of his intention so to d....

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....bid is with a view to rectifying any mistake apparent from the record. Thus, it has to be clearly understood that the adjudicating authority while adjudicating a case goes only by case records pertaining to that adjudication and therefore mistake apparent from the records has to be with reference to the records which were related to the case and presented to the adjudicating authority for the pur....

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....udgment, therefore, a patent, manifest and self-evident error which does not require elaborate discussion of evidence or argument to establish it, can be said to be an error apparent on the face of the record and can be corrected while exercising certiorari jurisdiction. An error cannot be said to be apparent on the face of the record if one has to travel beyond the record t see whether the judgme....