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2017 (11) TMI 45 - AT - CustomsRectification of mistake - Penalty u/s 114A - Held that: - there is no apparent mistake in the subject Final Order of the Tribunal, which could be rectified by accepting the present ROM. The appellant actually wants us to re-appreciate and reconsider their submissions and arguments by way of ROM application, which is not allowed by law - The Hon’ble Apex Court in the case of CCE, Belapur, Mumbai vs. RDC Concrete (India) Pvt. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA] has held that power to rectify a mistake should be exercised, when the mistake is a patent one and should be quite obvious - ROM Application not allowed.
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