TMI Blog2013 (3) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal of M/s. Paramount Communication Wire and Cables Ltd. [2013 (3) TMI 38 - CESTAT NEW DELHI]. - Earlier order is withdrawn & ROM is allowed. - ST/1459/2011 - Misc. Order No. ST/M/409/2012-Cus(PB) - Dated:- 19-10-2012 - Ms. Archana Wadhwa and Shri Mathew John,JJ. Ms. Sukriti Das, Advocate, for the Appellant. Shri Govind Dixit, DR, for the Respondent. [Order per : Mathew John, Member (T) (for the Bench)]. - In this proceeding, the ROM application filed by revenue for rectifying the Final Order passed by the Tribunal vide combined Stay Order/ST/S/670/12-Cus. and Final Order No. ST/A/463/20l2-Cus.(BR), dated 5-6-2012 [2013 (287) E.L.T. 70 (Tribunal)] is being considered. The grounds for filing the application and praye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 167394/- on the amount received by M/s. Paramount Communication Ltd., Khushkhera (Alwar) from M/s. Paramount Wires and Cables Ltd., Bhiwadi on account of sharing of office staff which fall under the category of Manpower Recruitment or Supply Agency Service . (iv) In view of above the Final Order No. ST/A/463/2012-Cus.(DB) Stay Order No. SO/ST/S/670/2012 dated 5-6-2012 passed by the Hon ble CESTAT appears to carry mistake as pointed out above and requires correction. PRAYER It is therefore, prayed that the mistake apparent may kindly be rectified and the Final Order No. ST/A/463/2012-CU(DB) and Stay Order No. SO/ST/S/670/2012 dated 5-6-2012 may be modified accordingly. 2. Learned AR appearing for the Revenue submits that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctation which was given in another case has got copied as order in this particular appeal, which got signed by both the Members and was issued. We also note that as per the notesheet in file the dictation was given in the open court allowing the stay petition as also appeal on 5-6-2012. 5. Learned AR insists that in terms of various decisions of Hon ble Supreme Court, the rectification can be done only where error is apparent and the entire order cannot be replaced with a new order. 6. We are aware of all the judgments cited by the learned AR and the ratio laid down is that no review can be sought for, in the garb of application for rectification of mistake. The question required to be decided in the present application is as to whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Tribunal itself. If the same comes to the notice of the Tribunal as such even if the present ROM application was not filed by the Revenue, the Tribunal was empowered to rectify the mistake on its own, on coming to know of the same. Similarly, such rectification application can be filed by the assessee also inasmuch as the Final Order does not relate to facts of their case. So, the insistence of the learned AR that such ROM application filed by the Revenue should be rejected at the threshold cannot be appreciated and prayer to that effect cannot be accepted. 8. At the stage of dictating order on 5-6-2012, no objection regarding the facts or the arguments dictated was raised by either side. Therefore, our inference is that order was d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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