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2016 (10) TMI 757 - AT - Central ExciseRectification of mistake application - Section 35C(2) of the Central Excise Act, 1944 - principles of natural justice - Held that: - the appeal before the Hon’ble High Court also includes all these grounds mentioned in the present ROM and that appeal was filed much earlier to this application and the matter is sub judice before the Hon’ble High Court. Further, we are of the opinion that the grounds on which ROM is sought is nothing but touching the merits of the case and the same cannot be gone into while deciding the ROM. Secondly, when the applicant has already challenged the decision of the Tribunal before Hon’ble High Court there is no justification for filing the present ROM. In view of these facts and circumstances, we are of the opinion that there is no error apparent on face of the records - ROM application dismissed being devoid of merits - decided against applicant.
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