https://www.taxtmi.com/caselaws?id=357953 The Tribunal dismissed the Rectification of Mistake (ROM) Application, emphasizing that ROM amounts to a review of the impugned order, which is impermissible in law. The Tribunal noted the absence of representation for the assessee-Applicants and highlighted that only the cumulative effect of arguments and materials produced during the hearing should be considered. Citing relevant case laws such as Prajatantra Prachar Samity Vs CIT and CIT Vs McDowell & Co Ltd, the Tribunal found no merit in the ROM Application and dismissed it. en-us Mon, 05 Mar 2018 00:00:00 +0530 Tue, 03 Apr 2018 06:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357953 The Tribunal dismissed the Rectification of Mistake (ROM) Application, emphasizing that ROM amounts to a review of the impugned order, which is impermissible in law. The Tribunal noted the absence of representation for the assessee-Applicants and highlighted that only the cumulative effect of arguments and materials produced during the hearing should be considered. Citing relevant case laws such as Prajatantra Prachar Samity Vs CIT and CIT Vs McDowell & Co Ltd, the Tribunal found no merit in the ROM Application and dismissed it. Case-Laws Central Excise Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357953