https://www.taxtmi.com/caselaws?id=273608 The Revenue filed a Review of Order by Mistake (ROM) pointing out an error in the Tribunal's Final Order, which was rectified by inserting the word 'not' to accurately reflect the decision. The Tribunal clarified that it is not required to address each submission individually but consider the cumulative effect. It emphasized that a review of the appeal is not permissible under the name of ROM, citing various precedents. The ROM filed by the appellant-assessee was dismissed, highlighting the significance of rectification, cumulative argument consideration, and limitations on appeal reviews via ROM. en-us Fri, 04 Aug 2017 00:00:00 +0530 Thu, 05 Jul 2018 06:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273608 The Revenue filed a Review of Order by Mistake (ROM) pointing out an error in the Tribunal's Final Order, which was rectified by inserting the word 'not' to accurately reflect the decision. The Tribunal clarified that it is not required to address each submission individually but consider the cumulative effect. It emphasized that a review of the appeal is not permissible under the name of ROM, citing various precedents. The ROM filed by the appellant-assessee was dismissed, highlighting the significance of rectification, cumulative argument consideration, and limitations on appeal reviews via ROM. Case-Laws Central Excise Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273608