TMI Blog2016 (10) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is sub judice before the Hon’ble High Court. Further, we are of the opinion that the grounds on which ROM is sought is nothing but touching the merits of the case and the same cannot be gone into while deciding the ROM. Secondly, when the applicant has already challenged the decision of the Tribunal before Hon’ble High Court there is no justification for filing the present ROM. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have further stated that this Tribunal has not given any findings on imposition of penalty on the applicants though it was urged elaborately before the Tribunal and also submitted in their written submissions. The Id. Counsel further submitted that except in the first show-cause notice dated 13.09.2006, all subsequent show-cause notices did not allege any suppression. The Tribunal ought to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act and further in the garb of ROM, applicant wants to review the whole case on merits, which cannot be permitted under the ROM application. Ld. AR took us through the various paras of the decision dated 05 08.2015 to show that there is no error apparent on record warranting the interference of this Tribunal. He also submitted that the applicants have already filed an appeal against the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court. Further, we are of the opinion that the grounds on which ROM is sought is nothing but touching the merits of the case and the same cannot be gone into while deciding the ROM. Secondly, when the applicant has already challenged the decision of the Tribunal before Hon ble High Court there is no justification for filing the present ROM. In view of these facts and circumstances, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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