2021 (1) TMI 337

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....n'ble Mr. Ashok Jindal, Member (Judicial) And   Hon'ble Mr. Sanjiv Srivastava, Member (Technical) Present for the Appellant: Mr. Vikrant Kackria, Advocate Present for the Respondent: Mr. Bhasha Ram, Authorised Representative Ashok Jindal: These applications for rectification of mistake are filed by the Revenue in the Final Order dt. 15.04.2019 on the ground that this Tribunal....

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....been taken on record. If the order passed by this Tribunal be recalled, the same shall amount to review their own order which is not permissible in law. He also took our attention to the decision of the Hon'ble Apex Court in the case of CCE, Belapur-Mumbai vs. RDC Concrete India P. Ltd. - 2011 (270) ELT 625 (SC) and the decision of the Tribunal in the case of Blue Precision Ltd vs. CCE, Delhi IV-F....

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.... I have gone through the order prepared by the learned Member (Judicial) and concur with the same. However while concurring with the order of learned brother I would like to further add as per following paras. 2.0 The present applications are undoubtedly and undisputedly the applications filed under Section 35C (2) of the Central Excise Act, 1944 for rectification of the mistake apparent from t....

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....can be ascertained by a long drawn process of reasoning. Similarly, this Court has decided in ITO v. Ashok Textiles, 41 ITR 732 that while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. Moreover, incorrect application of law can also not be corrected. 22. For the aforestated reasons, we are of the view that the CESTAT exceeded its powers and it trie....