2018 (4) TMI 1690 - AT - Customs

Rectification of Mistake - error apparent from the face of record - Held that - It appears that there is no apparent mistake in the impugned order - In the name of ROM review of the appeal is not permissible - ROM Application dismissed.

Summary

Issues involved:
1. Review of Order Mistake (ROM) filed by the Department against the Final Order
2. Permissibility of appeal review
3. Applicability of legal precedents

Analysis:

1. The judgment pertains to a Review of Order Mistake (ROM) filed by the Department against a Final Order. The presiding judge noted that there was an alleged mistake in the order, but after hearing arguments from both parties, it was concluded that there was no apparent mistake in the impugned order. The judge emphasized that it is not necessary to discuss every argument presented by the appellant, and only the cumulative effect needs to be considered, citing the case of CIT vs Karam C. Thappar.

2. The judgment delves into the permissibility of appeal review, highlighting that in the case of ROM, a review of the appeal is not permissible. This stance is supported by legal precedents such as Prajatantra Prachar Samity vs CIT, CIT vs McDowell & Co Ltd., M/s Bhagat Construction Store vs CIT, and CIT Vs Malwa Texturising (P) Ltd. The judgment concludes that based on the above reasoning, there is no merit in the ROM, which is subsequently dismissed.

3. The judgment extensively references legal precedents to support the decision regarding the permissibility of appeal review in the context of ROM. By citing specific cases such as Prajatantra Prachar Samity vs CIT, CIT vs McDowell & Co Ltd., M/s Bhagat Construction Store vs CIT, and CIT Vs Malwa Texturising (P) Ltd., the judgment establishes a strong legal foundation for dismissing the ROM. The application of these legal precedents showcases a thorough analysis of relevant case law to arrive at a well-founded decision.

In conclusion, the judgment provides a detailed analysis of the issues surrounding the Review of Order Mistake (ROM) and the permissibility of appeal review, supported by a robust reference to legal precedents. The decision to dismiss the ROM is based on a comprehensive consideration of the facts of the case and the legal principles established in the cited cases, ensuring a well-reasoned and legally sound outcome.