2014 (3) TMI 47 - AT - Central Excise

Restoration of the ROM application - Held that - appeal filed by the appellant was dismissed vide order dt. 27.10.1997 thereafter the applicant filed application for restoration of the appeal on 18.2.2013 i.e almost after 16 years. The application for restoration was dismissed in view of the decision of the Hon ble Bombay High Court in the case of Kirtikumar Jawaharlal Shah vs. Union of India reported in 2012 (10) TMI 228 - BOMBAY HIGH COURT and the decision of Tribunal reported in 2009 (5) TMI 86 - CESTAT, MUMBAI . - Tribunal has power to rectify the mistake which is apparent on record. We also note that the Tribunal has no power to review. As the applicant has not pointed out the error apparent on record in the order dt. 18.3.2013, therefore, we find no merit in the application - Decided against assessee.

Summary

The applicant filed for restoration of the ROM application due to not receiving a hearing notice. The order dismissing the ROM application was recalled. The application for rectification of mistake in the order from 18.03.2013 was dismissed as no error was pointed out. The Tribunal has power to rectify mistakes but not to review. The application was dismissed.