TaxTMI 
TaxTMI 
2017 (12) TMI 285
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....s submitted that the plea of time bar was not adjudicated by the Tribunal in its Final Order No.51658/2014 dated 11.4.2014. However, the appeal of the appellant was dismissed on merit by upholding the order passed by the Commissioner (Appeals). 2. Being aggrieved, the appellant has filed the appeal against the order passed by CESTAT before the Hon'ble High Court of Rajasthan (Jaipur Bench) (E....
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.... above order, the present ROM is filed by the appellant-assessee. 3. List revised. None appeared on behalf of the appellant nor any adjournment application is available on record. 4. In the absence of the Id. Counsel for the assessee, heard Shri G.R. Singh, Id. DR who had justified the order passed by the Tribunal. He submits that in the case of S.H.S. Electronics Vs CCE - 2017 (350) ELT 298 (Tr....
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....s order dated 20-11-2014 which amounts to review of the order and there is no power vested with Tribunal to review its order. Appellant's relied High Courts and Supreme Court case laws referred to above which are distinguishable to the facts of the present case whereas the Tribunal had discussed the issue in detail and also relied Supreme Court case laws.)" 5. So, he submits that present ROM ....
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.... per submissions being made hereunder." 7. It may mention that if some incidental facts were not noticed and discussed ROM is not maintainable. Only cumulative effect has been given in the order. No rectification application is maintainable as per the ratio laid down in the case of CIT Vs. Karam Chand Thapar - 170-ITR-535 (SC). In the garb of rectification, fresh order cannot be passed as per the....