2016 (3) TMI 803

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....e Petitioner : Shri K. I. Vyas, Advocate For the Respondent : Shri N. Satwani, Authorised Representative ORDER PER : MR. P.K.DAS; The applicant filed this application for rectification of mistake in Final Order No. A/11694/2015 dated 06/11/2015. 2. The Learned Advocate on behalf of the applicant submits that the Tribunal while passing the order had not considered the earlier decisio....

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....l cannot review its own order. The rectification of mistake should be a technical nature. He further submits that the Tribunal has given a finding on both the issues. 4. After hearing both the sides and on perusal of the records, the relevant portion of the Final Order Dated 06.11.2015 is reproduced below:- "6. The Learned Advocate relied upon the various decisions. In the case of Vima....

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....redit or not. So, the case laws relied upon by the appellant would not apply in the present case. 7. The Learned Advocate contented that the demand is barred by limitation. On perusal of the impugned order, it is seen that the appellant filed monthly return during the relevant period. There is no material available that the appellant had disclosed the endorsed invoices to the Dept. There ....

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....is seen that the Tribunal had given a finding for not following the decision of the Gautam Weaving Mills (supra). Regarding the limitation, the Tribunal had recorded the submission of the Learned Advocate in the final order. It is seen that the Tribunal had rejected the submission of the Learned Advocate on the ground that the Central Excise audit officers during the verification of the records de....