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2018 (1) TMI 474 - CESTAT MUMBAIRectification of mistake - jurisdiction - Held that: - as regard the issue raised regarding jurisdiction of the Adjudicating Authority, the same was neither raised before the lower Authorities nor even in grounds of appeal, therefore non-consideration of the same does not lead to error apparent on record in this Tribunal’s Order dated 06.12.2016. As regard all other issues on merit of valuation of the imported goods, this Tribunal’s order in the para 5 dealt with the issue in details on valuation, therefore raising the same issue once again in ROM application is illegal and cannot be accepted. The issue on limitation has also been considered in para 6 of Tribunal’s Order dated 06.12.2016. Therefore all the issues raised in the application have already been considered, therefore no error was found in the Tribunal’s Order. ROM application dismissed.
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