2018 (5) TMI 1976

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....an, Assistant Commissioner (AR), for the Respondent. ORDER The petitioner has filed this petition under Section 35C(2) of the Central Excise Act, 1944 for recalling the Final Order No. 23134/2017, dated 11-12-2017 passed in Appeal No. E/1998/2010 and restore back the appeal to be disposed of on merits. The applicant has further stated that they have filed the appeal challenging the Order-in-Appe....

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....er stated that since the appeal was disposed of relying on a Final Order on a different issue, the order dated 11-12-2017 requires to be recalled and appeal needs to be restored. 2. Heard both the parties and perused records. 3. Learned Counsel for the applicant submitted that on account of the mistake on the part of authorized representative that the issue involved in the present appe....

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....ass Bhatia Hingwala (P) Ltd. v. AC of IT [2016 (344) E.L.T. 875 (Del.)]. 4. On the other hand, the Learned AR contested the application and submitted that in the garb of the present application, the applicant wants to open the case on merits which is outside the purview of the ROM application. 5. After considering the submissions of both the parties and perusal of records and the decis....