2019 (5) TMI 47

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....E/576/2009-DB, E/577/2009-DB, E/578/2009-DB - Misc. Order No: 20155-20160/2019<br>Central Excise<br>MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. G. Shivadass, Advocate For the Appellant Mr. Mathrup Sharan, AR For the Respondent ORDER Per: P. ANJANI KUMAR The ROM was filed by the Appellants against the Final Order No. 2115- - 21164/2018 dated 16.8.2018.....

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....identifying the activity undertaken in respect of each of 5-6 thousands number of parts and completed the same by August 2006 and submitted a report to the Department on 18.8.2006. Under the circumstances, asking the Department to again verify the documents was neither warranted nor was the intention of the Tribunal. He submitted that this is a mistake apparent on record that the Revenue was asked....

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....t require any extraneous matter to show its correctness can be said to be an error apparent from the record. • Asst. Commr., Income Tax, Rajkot vs. Saurashtra Kutch Stock Exchange Ltd.: 2008 (230) ELT 385 (SC) • Honda Siel Power Products Ltd. vs. CIT: 2008 (221) ELT 11 (SC) • Deva Metal Powders Pvt. Ltd. vs. Commissioner of Trade Tax: 2008 (221) ELT 16 (SC) ....

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....d the records of the case. On going through the Final Order, it is seen that the order has taken into consideration the audit conducted by the department on the appellants records and it has been fairly held on merits that the appellants are entitled to credit they have availed and that the appellants case is squarely applicable in terms of Section 11(A)(2B). Therefore, there is no scope for any c....