TMI Blog2014 (6) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... ese applications.The ROMs are disposed of with the above directions. - E/ROM/42454 - 42455/2013 in E/59/11 & E/450/2011 - Misc. Order No. 41297-41298 / 2014 - Dated:- 18-6-2014 - ShriP.K. Das, Judicial Member And Shri R. Periasami, Technical Member, JJ. Shri R. Raghavan, Adv., For applicant Shri M. Ram Mohan Rao, DC (AR) For Respondent JUDGMENT- P.K. Das, The applicant filed these applications for rectification of mistakes in Final Order No. 40316 40317/2013 dated 22.04.2013, passed by the Tribunal.The Ld. Advocate appearing on behalf of the applicants fairly submits that these applications may be treated as modification/ clarification of the Final Order dated 22.04.2013.In the said applications, the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Bench to para-6 of the written notes filed before the Tribunal, as under:- 6.The Petitioner/Appellant (SFL) have filed the ROM application before the Hon ble Tribunal to clarify that- i)Commissioner shall provide worksheet for annexure to SCN. ii)If worksheet is not available, the said fact shall be informed to the Petitioner/Appellant. iii)If worksheet is not provided by the Dept. to the appellant/petitioner, Commissioner shall based on Challan wise statement already provided by the Appellant/Petitioner finalize the demand proposals accepting volumes of GRN copies that will be submitted by the Petitioner. In this regard, it is submitted that no reconciliation is to be made available as directed by the Hon ble Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e worksheet of payment to the appellant, failing which, the adjudication may be completed based on the reconciliation statement prepared by the appellant and at the time of de-novo adjudication, the appellant was directed to furnish reconciliation statement with GRN and any other documents in both the appeals in respect of the amount of duty confirmed in the impugned order. He submits that the Tribunal issued direction at para-9 of the Final Order on the basis of the submission of the Ld. Advocate at the time of appeal hearing and therefore, there is no need for any modification/clarification/rectification of the Final Order.He further submits that the applicant contented before the Tribunal that after the impugned order was passed, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Tribunal clearly directed the adjudicating authority to provide the worksheet of demand to the applicant, failing which the adjudication may be completed on the basis of examination of the reconciliation statement prepared by the applicant.In this context, the Tribunal directed the applicant to furnish the reconciliation statement with GRNs and any other document, to the adjudicating authority for the purpose of completion of the adjudication proceedings.It is evident from the Final Order of the Tribunal that it was submitted by the Ld. Advocate that copies of GRNs were available in appeal No. E/59/2011.On a query from the Bench, the Ld. Advocate submits that in appeal E/59/11, they have filed the reconciliation statement and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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