2016 (5) TMI 1062

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....2. Heard both sides and perused the records. 3. The applicants in the subject ROM application have contended that there is "error apparent on record" in the aforementioned order of the Tribunal dated 12.02.2016 inter-alia, on the following grounds:- (i) While deciding the case of another appellant Shri Anil Gadodia, the Tribunal in the same order has considered replacement of the goods/ tampering of the container, non-reliance of the retraction, admitting corroboration in the form of export documents recovered from the premises of Mayur Ranjan, call data records of conversation with the co-accused, retraction of the statement of the co-accused, reliance on the statement under Section 108 of the Customs Act, 1962 etc. and, theref....

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....e of each of them is different and the evidences have to be evaluated in that context. The proposals and the provisions of the sections invoked against them are also different. It is observed that the Tribunal in the impugned order has examined the evidences and appreciated and analysed them with respect to each of them. 5. It is observed that the Tribunal is vested with the powers to rectify any mistake apparent from the records, vide Section 35C (2) of the Central Excise Act, 1944, which reads as follows:- "(2) The Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-Section (1) and shall make suc....