2026 (7) TMI 327

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..... S. S. GARG, MEMBER (JUDICIAL) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Mr. Naveen Bindal, Mr. Ajay Aggarwal & Mr. Bharat Jain, Advocates for the Appellant-Applicant Mr. Kanish Saini, Authorized Representative for the Respondent ORDER P. ANJANI KUMAR : The applicant-appellant M/s V R Construction has filed this miscellaneous application for rectification of mistake in th....

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....stt Commr of Income Tax vs. Saurashtra Kutch Stock Exchange Ltd - 2008 (230) ELT 385 (SC) held that non-consideration of a decision of the jurisdictional High Court or the Supreme Court can be said to be a mistake apparent on the face of the record. He also submits that the jurisdictional High Court of Punjab & Haryana in the case of Commr of Income Tax, Rohtak vs. Smt. Aruna Luthra - 2001 SCC OnL....

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....ibunal would amount to review of its own order. He places reliance of the decision of Bombay High Court in the case of BCCI vs. CST, Mumbai-I - 2023 (79) GSTL 379 (Bom.). The learned Authorized Representative further submits that in terms of Section 35C of the Central Excise Act, 1994, the Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mistake....

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....d (supra) were not considered while passing the said Final Order. Therefore, to that extent, we find that there is a mistake apparent on face of record. As submitted by the Appellant, this bench in the case of Goodyear India Ltd (supra), has allowed the ROM application under similar circumstances by recalling its final order; therefore, we find that in the instant case also, the impugned Final Ord....