2016 (11) TMI 1224

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....ndent (s) : Shri G.P. Thomas, Authorised Representative ORDER The present miscellaneous application is filed by the applicant/ appellant seeking rectification of mistake apparent from the record in the order No. A/11117/2015 dated 20.07.2015, under the provisions of section 35C (2) of the Central Excise Act, 1944. 2.  Heard both sides and perused the records. 3.  The ld. Coun....

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....taking CENVAT Credit of the same.".  He submits that the decision dated 24.6.2015 in the case of Shri Kamrej Vibhag Sahakari Khand Udyog Mandli Limited, referred to therein is in favour of the appellant and not against the appellants.  Hence, he contends that the subject order of the Tribunal dated 20.7.2015 needs to be recalled and the decision holding that they are not eligible for tak....

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....sides and perusal of the records, we find force in the arguments of the Ld. Authorised Representative for Revenue.  The order dated 20.7.2015 was dictated and pronounced in the open court on conclusion of the hearing.  The contention of the applicant/ appellant, that there is error in appreciating the earlier order of the Tribunal dated 24.6.2015 on which reliance was placed requires re-....

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....d in the case of CCE, Belapur, Mumbai vs. RDC Concrete (India) Pvt. Limited - 2011 (270) 625 (S.C.) as follows:- "21.This Court has decided in several cases that a mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning. In the case of T.S. Balram v. M/s. Volkart Brothers (supra), thi....