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    <title>2019 (1) TMI 729 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD rejected three Revenue&#039;s ROM Applications seeking rectification of a Final Order, emphasizing that the repetition of facts in the present order compared to an earlier remanded matter did not constitute a valid ground for rectification. The Tribunal found the applications frivolous, lacking merit, and affirmed that the facts remained consistent. It stressed the importance of identifying substantial errors for rectification and clarified that mere repetition of facts without material change does not justify seeking rectification of a tribunal order.</description>
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      <description>The Appellate Tribunal CESTAT ALLAHABAD rejected three Revenue&#039;s ROM Applications seeking rectification of a Final Order, emphasizing that the repetition of facts in the present order compared to an earlier remanded matter did not constitute a valid ground for rectification. The Tribunal found the applications frivolous, lacking merit, and affirmed that the facts remained consistent. It stressed the importance of identifying substantial errors for rectification and clarified that mere repetition of facts without material change does not justify seeking rectification of a tribunal order.</description>
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