2019 (3) TMI 1490

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....ber (Technical) Ms. T. Usha Devi, DC (AR) for the Appellant Shri. M.A Mudimannan, Advocate for the Respondent ORDER Per Bench : The above application for Rectification of Mistake (ROM) filed by the assessee/applicant has come up for hearing, as listed. 2.1 On behalf of the assessee, Ld. Counsel Shri. M.A. Mudimannan submitted that on the date of hearing the appeal, the applicant, who is ....

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....in the order and to consider the pleas put forward by the assessee. 3. Ld. AR Ms. T. Usha Devi appeared on behalf of the Department. She submitted that the Department had filed the appeal aggrieved by the reduced penalty imposed. The Tribunal had taken into account all these aspects and decided the matter on merits. There is nothing specific stated in the ROM application as to what is the error t....