2001 (11) TMI 106
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....er per : Justice K.K. Usha, President]. - This is an application filed by the Revenue for rectification of certain alleged mistakes in the opinion given by the Member (Judicial) which is part of Misc. Order No. 47/2001-A, dated 17-8-2001. 2. Since there was difference of opinion between the Member (Judicial) and Member (Technical) on certain issues raised in Appeal No. E/2372/94-A, the matter w....
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....OM application is not maintainable since it is directed against an opinion by a Member. According to him ROM is maintainable only against a Final order. In support of the proposition he placed reliance on Indian Metals & Ferro Alloys Ltd. v. Collector of Customs - 1991 (55) E.L.T. 59; Steel Industrials Kerala Ltd. v. Collector of Central Excise - 1991 (56) E.L.T. 439 and Kamal Auto Engineering v. ....
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....h inherent power to meet the ends of justice. 6. There is no quarrel regarding the above proposition of law but we are afraid that the facts of the present case would not justify the Tribunal entertaining the ROM invoking its power under Rule 41 of the CEGAT (Procedure) Rules. Paragraphs 16 to 19 which are sought to be deleted are only a part of the opinion of Hon'ble Member (Judicial). Even if....
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....ct of deleting or modifying any of the issues placed before the Bench for its consideration. The above being the position we are of the view that no injustice will be done to the applicant if we hear the contentions raised in the ROM at the time of hearing the appeal. According to us it is not necessary to consider the ROM separately invoking the power under Rule 41 since no prejudice will be caus....
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