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M/s R.S. Metals Pvt. Ltd. Versus CCE, Jaipur

2017 (12) TMI 285 - CESTAT NEW DELHI

Maintainability of ROM application - there is no apparent mistake in the Tribunal's order - Held that: - It may mention that if some incidental facts were not noticed and discussed ROM is not maintainable. Only cumulative effect has been given in the order - In the garb of rectification, fresh order cannot be passed. - There is no apparent mistake in the Tribunal's order - the Tribunal has adopted the reasons passed by the Commissioner (Appeals) regarding extended period of limitation - ther .....

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upholding the order passed by the Commissioner (Appeals). 2. Being aggrieved, the appellant has filed the appeal against the order passed by CESTAT before the Hon'ble High Court of Rajasthan (Jaipur Bench) (E/24/2014), where the Hon'ble High Court vide its order dated 26.7.2017 has passed the following order : "5. Both the sides canvassed contrary arguments but with a view to avail the appellant to have a chance of preferring application of ROM, we are not deciding this matter on me .....

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rsuance to the above order, the present ROM is filed by the appellant-assessee. 3. List revised. None appeared on behalf of the appellant nor any adjournment application is available on record. 4. In the absence of the Id. Counsel for the assessee, heard Shri G.R. Singh, Id. DR who had justified the order passed by the Tribunal. He submits that in the case of S.H.S. Electronics Vs CCE - 2017 (350) ELT 298 (Tri. - Chennai), it was observed that : 4. We have carefully considered the submissions of .....

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mistake apparent on record in the said order. Appellant claiming to reconsider the citations and also to draw findings on their contention amounts to seeking revisit the facts and findings of the Tribunal's order dated 20-11-2014 which amounts to review of the order and there is no power vested with Tribunal to review its order. Appellant's relied High Courts and Supreme Court case laws referred to above which are distinguishable to the facts of the present case whereas the Tribunal had .....

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