2013 (11) TMI 92 - AT - Customs

Recall of order - Rectification of mistake - Held that - final order on merits cannot be reviewed by this Bench as it is appealable. As the final order is not one of dismissal of appeal for default of the appellants, there is no scope for restoration of the appeals. As no apparent mistake of fact or law in the final order has been pointed out by the appellants, there is no room for any rectification either. From the prayers made by the appellants in these applications, it appears that, on the one hand, they seek restoration of the appeals and, on the other, they pray for rectification of error. In other words, each of these applications is a blend of ROA & ROM. Either way, these applications cannot be allowed and hence dismissed - Decided against assessee.

Summary

The appeals were disposed of on merits, and the appellants filed applications seeking recall of the final order and rectification of errors. The bench rejected the applications as the final order was appealable and no mistakes were pointed out. The applications were dismissed.