Customs, Excise and Gold Tribunal - Delhi
M/S. Arihant Packaging vs Commissioner Of Central Excise, Delhi on 22 December, 2000
ORDER
S.S. Kang
1. Revenue filed this application for rectification of mistake in Reference Order No.E/Reference/4/97-NB dated 7.5.97.
2. Heard both sides.
3. The contention of the Revenue is that while passing the Reference Order dated 7.5.97, the Tribunal has overlooked its own orders dated 7.4.97 and 22.1.97, whereby the Tribunal referred the question of law to the Hon'ble High Court.
4. At the time of hearing of the reference application the Revenue had not relied upon the decisions of the Tribunal which is now Revenue wants to rely in the present application. Therefore, Revenue cannot say that there is a mistake apparent on record in the order passed by the Tribunal. The Hon'ble Supreme Court reported in AIR 1971 Supreme Court 2204 held that a mistake apparent from the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions. As the Revenue had not relied upon the case law, now mentioned in the application, hence there is no mistake apparent on record which require rectification.
5. In view of the above discussion, I find no error apparent on record in the final order. The application is rejected.