Supreme Court · 2011 INSC 563 · Decided 9 August 2011
Commissioner of Central Excise, Belapur, Mumbai v. RDC Concrete (India) P. LTD.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 563 · [2011] 9 S.C.R. 982
- Case number
- CIVIL APPEAL No. 4409/2010
- Decided
- 9 August 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35C(2)
Headnote
C Central Excise Act, 1944 - s. 35C(2) - Application under - For rectification of mistake ·- Power of appellate tribunal - Held: Re-appreciation of ev·idence on a debatable point cannot be said to be rectification of mistake apparent on record - Mistake apparent on record and D patent mistake - It cannot be something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions - Decision on a debatable point of law c.9nnot be a mistake apparent from the record - On facts, the! appellate Tribunal exceeded
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