TMI Blog2015 (10) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... authority was not challenged. This point was not part of appeal memorandum and in any case challenge to original order will included the same. We find other points are not in the nature which can be considered in the ROM application. ROM is not a forum to review the order or rewrite the full order. - Appeal disposed of. - Application E/ROM/93388/15-Mum in appeal E/1625/12-Mum arising out of orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hakti Paper Boards Ltd. reported in 2013 (294) ELT 260 (Tri.-Ahmd.). In addition, certain other decisions of this Tribunal have been cited. The invocation of extended period of limitation is a mixed question of facts and law and depends upon the facts of each case. In the present case, undisputedly the appellant was clearing the same goods on payment of duty as also without payment of duty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the present facts and circumstances of the case, we are of the view that the extended period of limitation has been correctly invoked and the findings of the Commissioner (Appeals) in this regard are upheld. 5. The learned counsel in his application has also stated certain other points. One of the points mentioned is that the fact found by the original authority was not challenged. This poin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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