TMI Blog2018 (2) TMI 1688X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Shri Bhumish Shah, the order passed by this tribunal will not become incorrect. There is no error apparent on record, in the order dated 13.2.2015 passed by this Tribunal - ROM application dismissed. - C/ROM/94105 to 94107/15, C/219, 230 & 218/08 - M/85052-85054/18 - Dated:- 24-1-2018 - Shri Ramesh Nair, Member (Judicial And Shri Raju, Member (Technical) Applicant Appellant - Represented by: Shri Anil Balani, Advocate Respondent - Represented by: Shri Ahibaran, Addl. Commr. (A.R.) ORDER Per: Ramesh Nair All these applications are filed by the applicants for rectification of mistake in this Tribunal s order No.A/346-349/15/CB dt. 13.2.2015 whereby this Tribunal had passed the following order: 5.4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is entirely based on the panchnama dated 16.3.2001 which was discarded by the Commissioner in his order dated 28.4.2005, the impugned order dated 29.10.2007 in this case based on the same panchanama would not sustain. Since this vital fact was not considered while passing the Tribunal s order dated 13.2.2015 suffers from errors, hence needs rectification. He further submits that on the basis of same panchnama dated 16.3.2001 some other cases were also made out, wherein this Tribunal vide order dated 20.10.2014 remanded the matter on the grounds of principal of natural justice, therefore the present applicants were singled out by passing the different order upholding the demand. This discrimination has also rendered the order incorrect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Shri Bhumish Shah. The Commissioner s order is not binding on this Tribunal. The present case in on valuation and tribunal passed order not only on the basis of panchnama alone but relying on various other materials such as statements of various persons and other facts, therefore merely on the basis of Commissioner s order dated 28.04.2005 that too in different case of Shri Bhumish Shah, the order passed by this tribunal will not become incorrect. It is also pertinent to note that in this tribunal order, the seizure of the cash from Shri Bhumish Shah is not the sole basis for upholding the demand confirmed against the applicant, therefore the heavy reliance made by the applicant on the commissioner s order dated 28.04.2005 in Shri Bhum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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