https://www.taxtmi.com/caselaws?id=399660 The Tribunal dismissed the Rectification of Mistake (ROM) application against its final order, emphasizing that no error requiring rectification was apparent from the record. The Tribunal held that the facts in the order were relevant, and the applicant's grounds were insufficient for rectification. It stated that re-appreciating evidence or reviewing decisions under the guise of rectification was not permissible. Despite the applicant's claim of a relevant decision not being considered, the Tribunal found no mistake on the face of the record, leading to the dismissal of the ROM application. en-us Fri, 11 Sep 2020 00:00:00 +0530 Tue, 27 Jul 2021 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399660 The Tribunal dismissed the Rectification of Mistake (ROM) application against its final order, emphasizing that no error requiring rectification was apparent from the record. The Tribunal held that the facts in the order were relevant, and the applicant's grounds were insufficient for rectification. It stated that re-appreciating evidence or reviewing decisions under the guise of rectification was not permissible. Despite the applicant's claim of a relevant decision not being considered, the Tribunal found no mistake on the face of the record, leading to the dismissal of the ROM application. Case-Laws Central Excise Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399660