https://www.taxtmi.com/caselaws?id=155435 The Tribunal upheld the rejection of the Rectification of Mistake (ROM) application by the Commissioner (Appeals) and dismissed the appellant's plea for further reduction of the penalty. It was determined that the Commissioner (Appeals) lacked jurisdiction to rectify any mistake in the Tribunal's order after the penalty had been reduced by the Tribunal. The Tribunal clarified that the appellant should have filed the ROM application before the Tribunal, as the order-in-appeal passed by the Commissioner (Appeals) had merged with the Tribunal's order, making further reduction of the penalty unnecessary. en-us Wed, 18 Aug 2010 00:00:00 +0530 Wed, 04 Sep 2013 14:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155435 The Tribunal upheld the rejection of the Rectification of Mistake (ROM) application by the Commissioner (Appeals) and dismissed the appellant's plea for further reduction of the penalty. It was determined that the Commissioner (Appeals) lacked jurisdiction to rectify any mistake in the Tribunal's order after the penalty had been reduced by the Tribunal. The Tribunal clarified that the appellant should have filed the ROM application before the Tribunal, as the order-in-appeal passed by the Commissioner (Appeals) had merged with the Tribunal's order, making further reduction of the penalty unnecessary. Case-Laws Central Excise Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155435