Dont Approach Supreme Court if Tribunal proceeded on wrong facts

If Tribunal proceeded on wrong facts assessee had to file rectification application instead of approaching SC

[2015] 57 taxmann.com 269 (SC)

SUPREME COURT OF INDIA

Plasopan Engineers (I) (P.) Ltd.

v.

Commissioner of Central Excise

Section 35C, read with section 35L, of the Central Excise Act, 1944, sections 83, and 86 of the Finance Act, 1994 and section 129B of the Customs Act, 1962 - Appeals - Rectification of mistakes/review - Appellate Tribunal - Assessee claimed that 'doors and windows' manufactured by it are complete in all respects and are cleared in unassembled or disassembled form and, therefore, classifiable under Heading 3925.20 - Department claimed classification under sub-heading 3925.99 - Tribunal held in favour of revenue observing that 'doors and windows are removed by assessee in running length and are fabricated at side' - Assessee argued that aforesaid observations of Tribunal are factually incorrect and not arising from record - HELD : Since assessee's contention is factual in nature, remedy is to approach Tribunal by moving an appropriate application for rectification - Hence, present appeals were dismissed as withdrawn with liberty to file rectification application before Tribunal within 30 days from present judgment [Para 3] [In favour of assessee/Matter remanded]