TMI Blog2018 (2) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... f the record which needs to be corrected under the garb of rectification of mistake application - the Tribunal has a limited power of review. The Tribunal cannot change the decision on merits under the garb of rectification application - ROM application dismissed. - E/ROM/20914/2017, E/ROM/20917/2017, E/22797/2014, E/23855/2014-SM - 20758 - 20759 / 2017 - Dated:- 29-12-2017 - SHRI S.S GARG, JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vet Private Limited V. CCE, Ahmedabad reported in 2014 (310) E.L.T. 526 (Tri.-LB). He has further stated in the application that non-consideration of submissions of the applicant regarding the invocation of longer period of limitation and imposition of equivalent penalty under Rule 15(2) of the Cenvat Credit Rules read with Section 11AC of the Central Excise Act. 2. Heard the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 11 (SC) b) CCE Mumbai Vs. N.T.B International Pvt. Ltd. - 2014 (302) E.L.T. 481 (Bom.) c) CCE Cus., Valsad Vs. Atul Ltd. - 2016 (332) E.L.T. 97 (Guj.) d) Dewsoft Overseas Pvt. Ltd. Vs. Commissioner of Service Tax, New Delhi - 2016 (44) S.T.R. 597 (Tri.-Del.) e) Rio Tinto India Pvt. Ltd. Vs. Commissioner of Customs, Nagpur - 2006 (198) E.L.T. 553 (Tri.-Mumbai) 4. On the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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