2019 (9) TMI 1494

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....gs under Finance Act, 1994, for rectification of mistake claimed to be apparent on record in final order no. A/92287/2017 dated 28th December 2017 disposing of appeal no. ST/85788/2014 of M/s Jawaharlal Nehru Port Trust against order-in-original no. 89/MAK (89) COMMR/Raigad/13-14 dated 31st October 2013 of Commissioner of Central Excise & Service Tax, Raigad. It would appear that applicant herein had challenged the order of the Tribunal by recourse to the appellate jurisdiction of the Hon'ble High Court of Bombay but, thereafter, sought permission for withdrawal with liberty to file appropriate proceedings before the Tribunal and the present application is in consequence. 2. According to the applicant, the Tribunal failed to take cogniza....

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....ng reported hearsay concerning proceedings before the Hon'ble High Court. 5. The applicant contends that 'certain crucial issues involved were not determined in right perspective' without an elaboration of 'right perspective' that would stop short of the Tribunal trespassing into the forbidden territory of reviewing its own order. A finding by the applicant of non-applicability of the decisions that were relied upon by the Tribunal is tantamount to sitting in judgement over an order of the Tribunal that lies only within the jurisdiction of the Constitutional Courts. Surely, it cannot be the case of the applicant that error of judgement, if it ever be that, can be remedied through section 35C(2) of Central Excise Act, 1944. 6. We have ....