2017 (11) TMI 45

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....or the Appellant Mr. N. Jagadish, AR For the Respondent ORDER M/s. Buhler India Pvt. Ltd. has filed miscellaneous application for rectification of mistake in the Final Order No.21331/2014 dated 7.8.2014 issued in case of Appeal No.C/27965/2013-DB inter alia stating as follows: (i) The Para 9 of the above Final Order holds that the "appellant is liable to penalty under Section 114A of t....

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....duty demanded is to be set aside and Final Order No.21331/2014 dated 7.8.2014 of the Hon'ble Tribunal may be required to be modified. 2.   The learned advocate, Shri B. V. Kumar appearing for the applicant pleads for acceptance of their ROM application. However, the learned DR, Shri N. Jagadish, for the Revenue, vehemently opposes the applicant's request for ROM saying that the accept....

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....sider their submissions and arguments by way of ROM application, which is not allowed by law. The Hon'ble Apex Court in the case of CCE, Belapur, Mumbai vs.  RDC Concrete (India) Pvt. Ltd.: 2011-TIOL-77-SC-CX has held that power to rectify a mistake should be exercised, when the mistake is a patent one and should be quite obvious. The Hon'ble Supreme Court in the case of RDC Concrete (India) ....

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....rrected." 3.2             Further, the Hon'ble Supreme Court in the case of M/s. Deva Metal Powders Pvt. Ltd. vs. Commissioner of Trade Tax, UP: 2007-TIOL-221-SC-ST on the same issue of rectification of mistake observes as under: "11. "Mistake" is an ordinary word but in taxation laws, it has a special significance. It is not an ari....