2018 (5) TMI 471

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..... Nair The present ROM application is filed by the applicant pointing out that in paragraph 4 of the Order No. A/ 8902889029/17/SMB dated 28.7.2017, this Tribunal has recorded as under: - "From the facts of the case, it is clear that though the appellant was charging excise duty to the customer and collecting the same, it was not declared to the department by filing the returns, therefore, this .....

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..... cted. 2. Shri A.B. Kulgod, learned Assistant Commissioner (AR) appearing on behalf of the Revenue supports the order of the Tribunal. 3. On careful consideration of the submissions made by the learned AR and the grounds made in the ROM application, I agree that there is an error in paragraph 4 of the order, which is contrary to the direction given to the adjudicating authority for the requantifi .....

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