By TIOL News Service

NEW DELHI, NOV 29, 2017: AGAINST the final order dated 10.08.2017 2017-TIOL-3605-CESTAT-DEL passed by the Bench, the assessee has filed a ROM application seeking to recall the order for the reasons that benefit of reduced penalty of 25 per cent has not been extended and the liability has not been set aside in respect of duty demands of Rs.5,08,904/- and Rs.76,83,582/- and interest demand of Rs.11,94,532/-.

None appeared for the assessee when the matter was heard.

The AR submitted that the order was passed by the Tribunal after hearing both the parties; that the request made in the ROM tantamount to recalling of the order and redetermination of the issues which is not allowable.

The Bench observed that the appeal was decided on merits and there is no clerical or arithmetical mistake pointed out.

Moreover, –

+ It is not necessary to impede each and every argument of the appellant. Only the cumulative effect will have to be mentioned in the order.[ CIT vs Karam C. Thappar -   2002-TIOL-1929-SC-IT relied upon]

+ In the garb of rectification, fresh order cannot be passed on merit.

+ Oversight of fact/not considering arguments is not an error and no relief can be granted in rectification.[ Ras Bihari Bansal V/s CIT -   2007-TIOL-284-HC-DEL-IT relied upon]

Concluding that there is no merit in the ROM, the same was rejected.

(See 2017-TIOL-4189-CESTAT-DEL)