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Shri Rameshwar Sharma And Shri Suresh Sharma Versus Commissioner of Customs, Kandla

2016 (5) TMI 1062 - CESTAT AHMEDABAD

Review of application - mistake apparent on the record - Power of Tribunal to such review - Held that:- as it is evident, the ROM application is seeking the Tribunal to reopen the hearing of the appeal and to examine and re-appreciate the evidences and legal issues, which would amount to review of its own order, which is not permitted under the law by applying the decision of Hon'ble Supreme Court in the case of CCE, Belapur, Mumbai vs. RDC Concrete (India) Pvt. Limited [2011 (8) TMI 25 - SUPREM .....

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Shri Rameshwar Sharma and Shri Suresh Sharma in respect of Final Order No. A/10098-10100/2016 dated 12.02.2016. 2. Heard both sides and perused the records. 3. The applicants in the subject ROM application have contended that there is error apparent on record in the aforementioned order of the Tribunal dated 12.02.2016 inter-alia, on the following grounds:- (i) While deciding the case of another appellant Shri Anil Gadodia, the Tribunal in the same order has considered replacement of the goods/ .....

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observation of the Tribunal that Shipping Bills reflect the goods were not examined is not a proper appreciation of the facts on record. (iii) The Tribunal in its findings has noted that the Commissioner (Appeals) has also observed that there is no evidence of weighment of the cargo at the port which was incorrect. (iv) The Tribunal placed reliance on the partial statement of Shri Mangi Lal Lahoti, which was not properly appreciated. (v) The tribunal also noticed the observation of the Commissi .....

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appears that Shri Anil Gadodia was alleged to have supplied red sanders to Shri Rameshwar Sharma who are exporters and from whose consignments 'red sanders' were recovered. Shri Suresh Sharma is the employee of Shri Rameshwar Sharma. Hence the role of each of them is different and the evidences have to be evaluated in that context. The proposals and the provisions of the sections invoked against them are also different. It is observed that the Tribunal in the impugned order has examined .....

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ents if the mistake is brought to its notice by the Commissioner of Central Excise or the party to the appeal. 6. We find that the Hon'ble Supreme Court had examined the limitations of the Tribunal to rectify the mistake apparent on the record, especially since the Tribunal is not vested with the power to review its own order. The latest decision of the Hon'ble Supreme Court in this regard is CCE, Belapur, Mumbai vs. RDC Concrete (India) Pvt. Limited - 2011 (270) 625 (S.C.). Their Lordsh .....

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