https://www.taxtmi.com/caselaws?id=369308 The Tribunal rejected three rectification of mistake (ROM) applications seeking to rectify a mistake in the final order. The applicants argued that since proceedings against the main appellant were dropped, all co-appellants' appeals should have been allowed, and the lack of cross-examination of witnesses was a mistake. However, the Tribunal found no merit in the contentions, stating that the alleged mistakes were related to the merits of the case and not apparent on the face of the records. Consequently, the applications were dismissed as not valid for rectification. en-us Mon, 08 Oct 2018 00:00:00 +0530 Thu, 25 Oct 2018 08:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369308 The Tribunal rejected three rectification of mistake (ROM) applications seeking to rectify a mistake in the final order. The applicants argued that since proceedings against the main appellant were dropped, all co-appellants' appeals should have been allowed, and the lack of cross-examination of witnesses was a mistake. However, the Tribunal found no merit in the contentions, stating that the alleged mistakes were related to the merits of the case and not apparent on the face of the records. Consequently, the applications were dismissed as not valid for rectification. Case-Laws Central Excise Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369308