High Court Overturns CESTAT Order for Ignoring Key Legal Arguments in Rectification of Mistake Application.

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....Scope of the order of tribunal - dismissal of ROM application without considering the contentions raised - question answered in favour of Appellant and against the Revenue, as in the order passed on the ROM the CESTAT has not recorded any findings on the position in law as canvassed by the petitioner which had a material bearing on the orders passed by the tribunal. - HC-....