2009 (8) TMI 277

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..... eer Chitkara, SDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - The present Rectification of Mistake (ROM) application stand filed by the appellant in respect of Order No. A/490/WZB/AHD/09, 27-2-2009 [2009 (246) E.L.T. 233 (Tri.)], vide which the appeal was rejected. 2. After hearing both sides duly represented by Shri Manoj Sanklecha, learned advocate appearing for the assesse .....

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..... ing that physician's samples are incapable of being sold" is not correct. 3. After considering the above submissions, we find that the Tribunal, while dealing with the above contention of the appellant, has given a detailed finding in Para 5 of the said order. By making a distinction between the fact as to whether such physician's samples are allowed to be sold or not, it has been held that the m .....

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..... upport of his contention that the Tribunal has a power of review, in the nature of procedural power of review which is inherent in every Court and Tribunal. Hon'ble Supreme Court, in this case, has held that "The expression review is used in two distinct senses, namely (i) procedural review which is either inherent or implied in a Court or Tribunal to set aside a palpably erroneous order passed un .....

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