2016 (11) TMI 910

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....hough recorded that adjudicating authority has traversed beyond SCN, the order does not give a finding for the same. b) that the CESTAT order did not consider the various contemporaneous Bills of Entry produced by the petitioner. c) that the petitioner contention of warehousing or go u not been considered though a finding has been recorded that license can be used for clearing the goods. d) that various facts and case laws placed on record by the applicant in respect of impropriety of manner of drawal of sample was not considered in CESTAT final order. 2. Heard both sides. 3. We have carefully gone through the records and submissions. We find that the contention of the applicants are that the evidences and records such as con....

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....according to the CESTAT, the decision of the department to appoint a Cost Accountant to ascertain value of the goods manufactured by the assessee was considered to be just and proper. However, after considering the submissions made in pursuance of the rectification application, the CESTAT came to a different conclusion to the effect that the assessee company and the buyer of the goods were not inter-connected companies. Different conclusions were arrived at by the CES TAT because it reappreciated the evidence in relation to common directors among the companies and inter se holding of shares by the companies. Re-appreciation of evidence on a debatable point cannot be said to be rectification of mistake apparent on record. " 21. This Court....

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....88 - CESTAT (Chennai). ii) A request for seeking aside penalty would amount to review of its orders and not a mistake apparent on record. 2016 (3) TMI 577 - CESTAT ( Chennai) iii) If a decision is based on more than one material, then merely because in the process of arriving at the final decision, reliance was placed on some material which could not have been used it can never be said that in the final decision there is a mistake apparent from the record. This is because the final opinion could also have been could be used - 2002 (12) TMI 87 - Supreme Court iv) Re-appreciation of evidence on a debatable point cannot be said to be rectification of mistake apparent on record 2014 (9) TMI 774 - CESTAT (Mumbai) v) Petition seeking ....