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    <title>2016 (2) TMI 16 - MADRAS HIGH COURT</title>
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    <description>The Court held that the Tribunal erred in dismissing the appeal based on monetary limits as the issue involved the valuation of goods, falling under an exception to the monetary limit rule. The Court found the Tribunal&#039;s dismissal of the Application for Rectification of Mistake (ROM) unjustified, as it failed to rectify a clear mistake apparent on the record. The Court allowed the appeal challenging the Final Order and remanded it to the Tribunal for a fresh decision, while dismissing the ROM application.</description>
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      <description>The Court held that the Tribunal erred in dismissing the appeal based on monetary limits as the issue involved the valuation of goods, falling under an exception to the monetary limit rule. The Court found the Tribunal&#039;s dismissal of the Application for Rectification of Mistake (ROM) unjustified, as it failed to rectify a clear mistake apparent on the record. The Court allowed the appeal challenging the Final Order and remanded it to the Tribunal for a fresh decision, while dismissing the ROM application.</description>
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