2018 (6) TMI 1495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icial) Ms Vibha Narang, CA for the appellant Shri R.K. Majhi, AR for the Respondent ORDER Per: V. Padmanabhan: 1. The present Miscellaneous Application for rectification of mistake has been filed in the context of Final Order No. 57542-57547/2017 dated 02/11/2017. While in the above Final Order the appeals filed by several persons were decided, but only the three appellants have fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The appellants had also challenged the valuation of the goods by the Department but the Tribunal has not dealt with the arbitrary valuation of goods by the Department. iii. Hence, she submitted that the Tribunal did not consider the facts on, record resuiting in apparent mistake while determining the offence and consequent penalties and the quantum thereof. 4. The Ld. DR justified the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....may be mentioned that it is not necessary to discuss each and every argument of the appellant. Only the cumulative effect will have to be mentioned in the order as per the ratio laid down in the case of CIT vs Karam C. Thappar, 176 1TR 535 SC. 7. In the name of ROM review of the appeal is not permissible as per the detail ratio down in the following cases. i. Prajatantra Prachar Samity....