TaxTMI 
TaxTMI 
2015 (6) TMI 615
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....sioner (AR) ORDER Per: P K Jain: The applicant filed application seeking rectification of mistake apparent from the record in order No. M/1530/14/CSTB/C-I dated 19.8.2014. This Tribunal vide the said order has heard appeal Nos. C/120 & 121/06-Mum and there was a difference of opinion between Member (Judicial) and Member (Technical). The points on which there was difference of opinion are listed....
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....preme Court's judgment in the case of CCE, Belapur, Mumbai vs. RDC Concrete (India) P. Ltd. reported in 2011 (270) ELT 625 (SC) , to emphasize the point that under the garb of ROM, there cannot be re-appreciation of evidences. ROM is only for an obvious and patent mistake and mistake should not be established by a long drawn process of reasoning. 3.1 The learned AR further submitted that a pe....
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....hat the impugned order is not sustainable as it has computed the duty liability without applying the exemption Notifications prescribing effective rates of duty from time to time. We also observe that penalties have been imposed both under Section 112 and under Section 114A which are mutually exclusive. The Commissioner has also not quantified the amount of penalty under Section 114A and has merel....
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....ying to raise so many new points and new grounds which were not at all there at the time of original adjudication or in appeal before the Tribunal or in the remand proceedings. 3.4 The learned AR further submitted that the applicant is wasting judicial time and a heavy cost must be imposed on the applicant to misuse the facility of filing the ROM application. 4. We considered the rival submissio....