Customs, Excise and Gold Tribunal - Calcutta
M/S Recon Castings (P) Ltd. vs C.C.E., Calcutta-Ii on 8 August, 2001
Equivalent citations: 2001(134)ELT386(TRI-KOLKATA)
ORDER
G.R. Sharma
1. By filing a Miscellaneous Application the applicant has stated that the following mistakes have crept in, in the Final Order No. A-1382 Cal/2000 dated 30.8.2000:
"i) The Order observes that since the processes mentioned in the Classification Lists and undertaken by the applicant, are the same processes which are also found mentioned in the Notification No. 223/88-CE dated 23.06.88, the goods were found to be outside the scope of the Notification No. 275/88-CE dated 4.11.88. Accordingly, it has been found that the benefit under the said Notification was correctly denied to the applicant.
ii) The Order does not specify whether the operations mentioned in the Classification Lists are in the nature of machining operations which transform the `Unmachined Cast Articles of Iron' into the machined castings and machined cast articles rendering them in as ineligible for the benefit under the Notification No. 275/88-CE dated 23.6.88."
2. Arguing the case for the applicant Shri S.P. Majumdar, learned Counsel submits that the Tribunal has not correctly observed as indicated above and that the observation is a mistake of fact. He submits that mistake may be rectified.
3. We have heard Shri V.K. Chaturvedi, learned SDR for the Revenue also.
4. We have gone through the alleged mistakes. We note that they are not mistakes. They are the observations of the Tribunal. A view has been expressed based on the submission and the evidence. Thus it is not a mistake apprarent from the record. Even if the tribunal has taken a wrong view that wrong view cannot be rectified by an application for rectification of mistake. The Remedy for correction of wrong view, if any, lies in a different forum. Since we do not find any mistake in the Final Order of the Tribunal as alleged by the applicant the rectification of mistake application is rejected.
(Dictated & pronounced in Court)