https://www.taxtmi.com/caselaws?id=123893 The Tribunal rejected the Review of Order on Merits (ROM) application, emphasizing the importance of finality in legal proceedings. It held that seeking a review under the guise of rectifying a mistake apparent on the face of the records is not permissible. The decision highlighted that subsequent decisions by the Tribunal cannot be the sole basis for seeking rectification, especially when the original order is detailed and addresses all arguments raised during the appeal. The Tribunal reiterated the appellant's statutory right to challenge the order before a higher appellate forum and concluded that judicial proceedings must conclude without reopening or reviewing earlier decisions based on new judgments. en-us Tue, 05 Feb 2008 00:00:00 +0530 Fri, 21 Sep 2012 16:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123893 The Tribunal rejected the Review of Order on Merits (ROM) application, emphasizing the importance of finality in legal proceedings. It held that seeking a review under the guise of rectifying a mistake apparent on the face of the records is not permissible. The decision highlighted that subsequent decisions by the Tribunal cannot be the sole basis for seeking rectification, especially when the original order is detailed and addresses all arguments raised during the appeal. The Tribunal reiterated the appellant's statutory right to challenge the order before a higher appellate forum and concluded that judicial proceedings must conclude without reopening or reviewing earlier decisions based on new judgments. Case-Laws Central Excise Tue, 05 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123893