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2016 (11) TMI 910 - CESTAT CHENNAIPower of CESTAT for Rectification of Mistake - warehousing of goods - impropriety of manner of drawal of sample - the evidences and records such as contemporaneous bills of entry, testing samples, warehousing of goods have not been considered by this Tribunal - Held that: - The Hon'ble Supreme Court CCE, Belapur, Mumbai Versus RDC Concrete (India) P. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA] in the context of Rectification of Mistake has detailed out as to when a rectification of mistake can be undertaken - the applicants are seeking for reconsideration of the Bill of Entry, warehousing provisions which would tantamount to re-opening the matter and rehearing the matter in full and thus ROM petitions are rejected
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