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2015 (9) TMI 1363 - CESTAT MUMBAI

2015 (9) TMI 1363 - CESTAT MUMBAI - 2015 (323) E.L.T. 617 (Tri. - Mumbai) - Rectification of mistake - Held that:- There is no provision for filing ROM application against the order of the Tribunal deciding a ROM application. On this ground, the application filed by the applicant is not maintainable. - ROM order was passed on 29/09/2014 and the order was dictated in the court in the presence of the advocate for the applicant. As per the provisions of Section 129B(2) ROM application can be filed .....

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he Appellant : Mr. A.K. Prabhakar, Advocate For The Respondent : Mr. A.K. Singh, Nhava Sheva, Mr. V.K. Agarwal, Dy. Commissioner (A.R.) ORDER Per: P.K. Jain: Rectification of mistake application under Section 129B(2) of the Customs Act, 1962 has been filed against an earlier ROM application which was decided by this Tribunal. 2. Brief facts of the case are that this Tribunal vide order No. A/899-900/14/CSTB/CI dated 17/06/2014 the appeal filed by the Revenue was allowed. The applicant filed ROM .....

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brought to its notice by the Commissioner of Customs or the other party to the appeal : Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. 5. It would be seen from the above mentioned section that there is no prov .....

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