TMI Blog2018 (11) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 and the amendment by way of sub-Section (2a) of Section 73 of the Act came into effect post 10th May, 2013 - Held that:- The rectification of the order is available only when error apparent on record occurs. Basically it can be typographical, arithmetical or calculation error. In addition, the term may extend to errors as that of skipping an important fact or ignorance of settled legal princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 and 51006 of 2017 in Appeals No. 1055-1060 and 1474, 1750 of 2011 Shri O.P. Agarwal, C.A. - for the appellants Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. ORDER Per. Rachna Gupta: Arguments on the miscellaneous application praying for rectification in final order No. 53507-53517 of 2017 dated 26 th May, 2017, heard. Shri O.P. Agarwal, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire demand is prayed to be set aside. 2. Rebutting these arguments, Shri Sanjay Jain, learned Departmental Representative has submitted that there is no error apparent on the record of the impugned orders as is alleged. No doubt Thirumalai Chemicals Ltd. (supra) case has been relied upon but the order is clear about reasons for still interpreting the said case law to give the retrospecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le at this stage. In the name of ROM, review of appeal is not permissible. We draw our support from Sant Lal Gupta Vs. Modern Cooperative Group Flouring Society Ltd. - 2010 (262) E.L.T. 6 (S.C.) wherein Hon'ble Apex court has held that whatever cannot be done directly either being prohibited by law, is not permissible to be done obliquely by an indirect and circuitous contrivance. 4. As a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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