2017 (11) TMI 86

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....an, Member (Technical) Ms. Surbhi Sinha, Advocate for the appellant Sh. M. R. Sharma, AR for the respondent ORDER Per: B. Ravichandran These miscellaneous applications are for rectification of mistake in the final order No.54099-54100/2016 dated 17.10.2016. 2. Heard both the sides and perused the appeal record. 3. The applicants in their miscellaneous applications running into....

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....esent appeal dealt with mainly the question of fact with reference to date of commencement of commercial production of the unit of the appellant in order to claim the area based exemption under Notification No.50/2003-CE. The question of eligibility' of the appellant was decided after examining the facts recorded and evidences in support of such facts. The case laws are required to be discusse....

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....ited - 2010 (18) STR 84 (SC). The Apex Court observed as below: "37. In our judgment, therefore, a patent, manifest and self-evident error which does not require elaborate discussion of evidence or argument to establish it, can be said to be an error apparent on the face of the record and can be corrected while exercising certiorari jurisdiction. An error cannot be said to be apparent on the fa....

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....n record. It is not necessary to go into line by line submissions of the appellant. The fact remains that the dispute to be resolved has been correctly identified and the material facts are supporting evidences like dates, documents etc. have been examined for a decision. In the name of rectification of mistake, the Tribunal cannot entertain a plea for reviewing the order on reappraisal of such fa....