2020 (10) TMI 634

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.... (JUDICIAL) Mr. Ankita Vashishtha, Advocate for the Appellant Smt. Anuradha Parab, Assistant Commissioner Authorised Representative for the Respondent ORDER PER: AJAY SHARMA The instant application for Rectification of Mistake (ROM) has been filed on behalf of the assessee against the final order No. A/85298-300/2018 dated 16.2.2018 passed by the Tribunal. According to learned couns....

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....quently no question of rectification, hence the application may be dismissed. 2. I have heard learned Counsel for the applicant/appellant and the learned Authorised Representative for the Revenue and considered rival submissions. In this matter, the hearing was concluded and order was reserved on 24.8.2017. Thereafter 5.9.2017 written submissions was filed by the Appellant. The written submissi....

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....7 and had this decision been so relevant then the learned counsel would have placed it on record at the time of first available opportunity itself i.e. at the time of hearing of appeal itself. Even otherwise also in the aforesaid decision it has been held by this Tribunal that M/s. Sparkon Engineering was an independent unit, whereas in the instant Appeal also while deciding the Appeal it has been....

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....ufficient to change the decision already taken by the Tribunal. The grounds raised by the applicant are not sufficient for any kind of rectification. It is settled legal principle that the Tribunal cannot take up exercise on re-appreciating the evidences and to embark on an act of reviewing the decision under the guise of rectification of mistake. An error apparent on the face of the record means ....