2025 (12) TMI 1867

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....Excise<br>HON&#39;BLE MR. SOMESH ARORA, MEMBER (JUDICIAL) AND HON&#39;BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL) Shri Dhaval K Shah, Advocate for the Appellant Shri Rajesh Nathan, Assistant Commissioner (AR) for the Respondent ORDER SOMESH ARORA In the present case, the Department has filed a ROM application against the impugned order passed by this Bench (with a different co....

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....dit Rules, 2004." 2. The ROM has been filed on the ground that when the interest was directed to be verified by the Bench, the underlying credit reversal should also have been directed to be verified by the Bench. Learned Advocate opposes this contention stating that the facts on record which remain undisputed by the department show that credit was duly reversed as flows from the above submissi....