https://www.taxtmi.com/caselaws?id=369446 A rectification application under the ROM procedure can succeed only if the earlier order discloses an apparent mistake on the record, not where the applicant seeks to reargue the merits. The Tribunal found that the alleged omission, including objections on denial of cross-examination and the demand based on consignment notes, had already been considered in the earlier order, which had also given a reasoned finding sustaining the demand. As no mistake apparent from the record was shown, the ROM application was dismissed. en-us Thu, 23 Aug 2018 00:00:00 +0530 Mon, 29 Oct 2018 07:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369446 A rectification application under the ROM procedure can succeed only if the earlier order discloses an apparent mistake on the record, not where the applicant seeks to reargue the merits. The Tribunal found that the alleged omission, including objections on denial of cross-examination and the demand based on consignment notes, had already been considered in the earlier order, which had also given a reasoned finding sustaining the demand. As no mistake apparent from the record was shown, the ROM application was dismissed. Case-Laws Central Excise Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369446