2003 (6) TMI 430

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....Appellant. Shri D.K. Subhedar, Advocate, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  Application 2204/02 has been filed by the Commissioner seeking to rectify the figure "Rs. 7.77 lakhs" mentioned in Order No. C-II/2718/WZB/2002, dated 4-9-2002 [2003 (153) E.L.T. 106 (T)] passed in Appeal No. E/1482/97-Bom. to be read as Rs. 13,76,598/-. 2. Application 2....

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....y imposed under Sections 11AC and 11A of the Central Excise Act have been remitted. The present application has been filed praying to allow the said appeal in that, duty confirmed and demanded by the Order-in-Original may also be remitted. 4. Taking the application filed by the department namely Rectification of Mistake Application No. 2204/02, we find that in the Order-in-Original the Mod....

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....has been referred. The fact of the Board's Circular has been taken note of by us when we had referred to the arguments of the learned DR. The same thing has been are reiterated in the Application for ROM by the assessee. When we go through the grounds of appeal there is no specific reference to Board's Circular in the grounds reflected in pages 7 to 25 of the Memorandum of Grounds of Appeal. Howev....

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....e find in the grounds of appeal it is not specifically taken that point. Unless, this point is specifically raised in the Memorandum of Grounds the application for ROM has to be rejected. It is true that there is a specific reference to the case of Padmani Products v. CCE - 1989 (43) E.L.T. 195 at Paragraph 6.6 of the grounds of appeal and that does not speak of limitation point specifically but i....