2021 (1) TMI 502

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....020<br>Central Excise<br>Hon'ble Mr. Ashok Jindal, Member (Judicial) For the Appellant : Shri Naveen Mullick, Advocate For the Respondent : Shri Tarun Kumar, Authorised Representative ORDER PER : MR. ASHOK JINDAL The Revenue has filed application for rectification of mistake in the final order passed by this Tribunal on 26.11.2019. 2. The Ld. AR failed to point out any mistake ap....

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....ible in law. 4. Further, the issue whether the application of rectification of mistake is maintainable or not has been discussed by this Tribunal in the case of J K Card Board Industries vs. Commissioner of Central Excise, Jammu & Kashmir passed by this Tribunal vide Misc. Order No. 60258-60263/2020 dated 24.11.2020 wherein this Tribunal observed as under:- "2.0 The present application....

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.... 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 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, inco....