2017 (9) TMI 82

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....n, Member (T) Shri J.K. Mittal and Rajeev Singh, Advocates, for the Appellant. Shri Amresh Jain, Authorized Representative (DR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The miscellaneous application is for rectification of error apparent on record in the Final Order No. 52422/2016, dated 8-7-2016 [2016 (45) S.T.R. 306 (Tri.-Del.)]. In the said final order....

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....aring on the question of suppression, the non-consideration of the plea regarding applicability of Section 66A and various other things. 3. The learned AR for Revenue, to begin with submitted that no ROM can be filed which seeks almost revision of the final order. However, he did admit a few errors, prima facie crept in the final order which in any case may not be bearing on the outcome of....

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....ant contends are amenable for rectification, however, requires closer scrutiny. We are aware that under the guise of miscellaneous application for rectification of error apparent on record, the Tribunal cannot assume the power of review. Keeping this legal position in mind and also having noticed apparent errors on record, the extent of same to be examined in detail, we find it fit and proper to r....