TMI Blog2019 (3) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... o to raise the plea on factual discrepancies. Taking note of the submissions as well as the direction of the Hon’ble High Court and after perusal of the impugned Order, I am of the view that the appeal requires to be re-heard in order to consider the factual discrepancies as directed by the Hon’ble High Court. The impugned Final Order No. 41053/2016 dated 27.06.2016 is recalled. ROM application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has directed the appellant to file an application for rectification of mistake within a period of fifteen days from the date of the High Court Order. The appellant has thus filed the above ROM application within the time stipulated by the Hon ble High Court. 2.2 She explained that the facts relate to the import made by the appellant in the year 2007. The allegation of the Department was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal, the same were not considered. The Hon ble High Court thereupon has given liberty to the appellant to file the application for rectification of mistake so as to bring out the facts of the case before the Tribunal. She therefore prayed that the ROM application be allowed. 3. Ld. AR Shri. L. Nandakumar appearing on behalf of the respondent opposed the application. 4. Heard both s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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