Supreme Court of India
Commissioner of Central Excise, Belapur, Mumbai v. Rdc Concrete (india) P. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the CEST AT E!xceeded its powers given to it under C the provisions of Section 35C(2) of the Act.
Judgment, page 11
From the headnote
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 must be an obvious and 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 the powers given
Authorities it was built on
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