BHAGAT EXPORTS Vs. COMMISSIONER OF CENTRAL EXCISE, SURAT

JUDGEMENT

(1.) AFTER hearing the ld. Advocate appearing for the applicant and ld. DR, we find that the present ROM application stands filed in respect of order No. C -II/3221/03 -WZB dated 9 -12 -2003 [2004 (164) E.L.T. 70 (Tribunal)] on the ground that the Tribunal should have followed the decision in the case of M/s. Ginni International Ltd. [2002 (139) E.L.T. 172 (Tri. - Del.)], which stands confirmed by the Honble Supreme Court [2007 (215) E.L.T. A102 (S.C.). However, we find that the Bench while passing order took notice of the Tribunals decision in the case of M/s. Ginni International Ltd. in para -23 of the said order and held that the ratio of the said decision will not apply in respect of the clearances in the present case. Similarly M/s. Virlon Textile Mills [2002 (139) E.L.T. 371] was also considered in para -22. As such, we are of the view that the grounds taken in the ROM application are repetition of the arguments, which were raised at the time of hearing and which stand considered by the Bench. It is admitted fact that a mistake, which is apparent on the face of the records can only be rectified and review of the order cannot be sought under garb of rectification of mistake. The subsequent decisions passed by the Tribunal in other matters, the application of which has to be examined to the facts and circumstances of the present case cannot be made the basis for seeking rectification of the order, especially when the said order is a detailed order and considers all the pleas raised at the time of hearing of the appeal. The appellant had the statutory right to challenge the said order before the higher appellate forum. The judicial proceedings have to come to an end and every time there is a subsequent order, the earlier order passed cannot be reopened and reviewed in the light of such subsequent decisions. We accordingly reject the present ROM application.