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2018 (10) TMI 1412 - CESTAT AHMEDABADRectification of Mistake - consideration of submissions made by applicant - Held that:- The submission which, as per the applicant, not considered has been recorded by the Tribunal and after considering the same, finding was given in sub-para (d) of Para 1 wherein the demand of ₹ 1,67,117/- was upheld. With this fact, it cannot be said that the submissions made by the appellant either in the appeal memo or during the hearing was not considered by the Tribunal - ROM Application dismissed.
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