TMI Blog2016 (3) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... returns. Therefore, there is no apparent mistake found to rectify the same. Appellants seeking to set aside penalty would amount to review of the order and this Tribunal has no power to review its own order as held by various High Courts and the Hon'ble apex Court, the one being held by the Supreme Court in the case of CCE Belapur Mumbai Vs RDC Concrete (India) P. Ltd. [2011 (8) TMI 25 - SUPREME C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they have paid service tax on various dates which is recorded in the grounds of appeal at para-3. They paid service tax on 2.8.2006, the last payment was made on 29.3.2007. As and when tax was collected, they immediately deposited in the government account and only in the case of the period April to June 2006, it was paid in August 2006. Therefore, he submits that there is mistake on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e OIA wherein the appellate authority has clearly held that appellant failed to remit the cash and failed to take registration. He also submits that appellant by filing this ROM has not agreed with the findings of the Tribunal and pleads to modify the order itself which amounts to review of the order which is not permissible in law. 4. After hearing both sides, I find that this Bench vide final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y would amount to review of the order. This Tribunal has no power to review its own order as held by various High Courts and the Hon'ble apex Court, the one being held by the Supreme Court in the case of CCE Belapur Mumbai Vs RDC Concrete (India) P. Ltd.- 2011 (270) ELT 625 (SC). Accordingly, the ROM application is dismissed. (Dictated and pronounced in open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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