2016 (10) TMI 757

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....ber (Judicial) Hon'ble Shri Raju, Member (Technical) For the Appellant : Shri T. Viswanathan, Advocate For the Respondent : Shri Hitesh Shah, Commissioner (AR) ORDER The applicants/appellant have filed an application under Section 35C(2) of the Central Excise Act, 1944 for Rectification of Mistake in the final order no. A/2385-2387/15/EB dated 05.08.2015. 2.  The applicants....

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.... point. Further, he submitted that in fact the findings of the Tribunal is per incurim or ignorance of notification 89/82-Cus dated 25.03.1982 which is already part of the record. 3.  On the other hand, Id. AR has vehemently opposed the present ROM application. He further submitted that the grounds on which the ROM is being sought did not fulfil the conditions as envisaged in Section 35C(2....

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....heard the counsel for the parties and perused the records and we have also gone though the grounds of appeal taken by the applicant before the Hon'ble High Court. It is pertinent to note that the appeal before the Hon'ble High Court also includes all these grounds mentioned in the present ROM and that appeal was filed much earlier to this application and the matter is sub judice before the Hon'ble....