2018 (9) TMI 1651

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....dmanabhan, Member (Technical) Shri S. Muthuvenkataraman, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi, The above applications for rectification of mistake has been filed by the appellant seeking to rectify the alleged mistake in Final Order No. 42934 and 42935/2017 dated 14.11.2017. 2. On behalf of the appellant, Shri S. M....

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....have contested that the said products are waste or scrap which is an error apparent on the face of record. Admittedly, these are only by-products. The finding of the Tribunal that categorization of neem oil and neem cake is not directly relevant to the dispute is not correct because under ITC Policy para 6.8(g), if the products are by-products then there is no requirement of exporting the same pro....

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....he contentions raised in ROM application in detail may be taken into account and the errors may be rectified. 3. The ld. AR Shri B. Balamurugan appeared on behalf of the respondent and argued the matter. He submitted that the ROM application itself gives details of contentions put forward by the appellant countering the order which was contested by them in the appeal. These are arguments which ....

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....ess of reasoning of points where there may be conceivable two opinions. Such error should not require any extraneous matter to show its incorrectness. The mistake must be patent that its discovery does not require elaborate argument. The submissions made by the ld. counsel alleging errors in the final order requires long drawn process of arguments and rehearing of the appeal itself. Therefore, we ....