2017 (2) TMI 485

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....hri S.K. Shukla, A.R. Per: Dr. D.M. Misra This miscellaneous application has been filed seeking rectification of mistake apparent on the face of record. The learned Advocate for the Applicant submitted that while passing the order, certain factual error crept into the said order, hence needs to be rectified. While explaining the factual errors, the learned Advocate submitted that the basis o....

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....asis. The applicant, on conversion of said raw materials into fermenters/columns, discharged appropriate duty and cleared it to the principal manufacturer, who used the same in their factory, claiming exemption from payment of duty, being captively used as capital goods. It is his contention that receipt of input iron and steel products, conversion into fermenters/columns and clearance of the same....

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....ant as well as the representative of the Revenue. Also, from the narration of facts, I find that there is no dispute about the facts i.e. the Applicant had received iron and steel products under Rule 4(5)(a) of the CENVAT Credit Rules 2004 converted into fermenters/columns on job work basis, and discharged appropriate duty on the same, at the time of its clearance to the principal manufacturer. Th....

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....blished by a long drawn process of reasoning. In the case of T.S. Balram v. M/s. Volkart Brothers (supra), this Court has already decided that power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious. As stated hereinabove, the mistake cannot be such which can be ascertained by a long drawn process of reasoning. Similarly, this Court has decided i....