2002 (4) TMI 689

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.... for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This order will dispose of two ROM, one filed by the Revenue (C/ROM/142/01-NB) and other by the assessee (C/ROM/113/01-NB). 2. The Revenue has filed ROM seeking rectification in the order passed in the earlier ROM of the assessee vide which the Tribunal ordered deletion of the following sentence from the final order dated 2....

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....produced above, was ordered to be deleted. That order was passed by the Tribunal after hearing both the sides. The ground taken up by the Revenue is that the above said sentence could not be deleted legally and as such, the order deserves to be again rectified. But this ground is not legally maintainable for allowing ROM of the Revenue and to order again amendment in the rectification order dated ....

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....missed. 8. The second ROM bearing No. C/ROM/113/01-NB has been moved by the assessee seeking recall of the original final order on the ground that the observation of the Apex Court in the case of Chowgule & Co. (P) Ltd. v. Union of India - 1987 (28) E.L.T. 39, had escaped the notice of the Bench while deciding the appeal of the assessee. 9. The learned Counsel has contended that as per....

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....acted to the case of the assessee for calculating the rate of duty. In Commissioner of Income-tax v. Hero Cycles Pvt. Ltd. and others - AIR 1998 S.C. 155, it has been observed by the Apex Court that on debatable question of fact or law, no ROM is maintainable. There must be a mistake glaring and obvious on the face of the order sought to be rectified and it is only in that event, the ROM will be m....