9911796707
TMI Blog2005 (11) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. According to the applicants, an error apparent from the record arises in the Tribunal s final order Nos. C-II/540-42/03-WZB dated 24-3-2003 in not considering all the documents relied upon by the appellants in support of their contention that there was complete knowledge with the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, Pune, himself vide letter dated 28-7-1998, disclosed that no decision, as to whether the activity of the appellants amounted to manufacture of any goods, had been taken. The learned counsel has referred to the ratio of the law laid down by the Apex Court in the case of Padmini Products. 1989 (43) E.L.T. 195 (S.C.). But we are unable to accept this contention of the learned counsel. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the ratio of the law laid down in the case of Nizam Sugar Factory v. CCE. Hyderabad, 1999 (114) E.L.T. 429 (T). There was thus concealment of the true facts by the appellants to the Department and as such the extended period of limitation has been rightly invoked by the Department against the appellants. The duty demand cannot be, therefore, held to be time-barred. 4. As rightly poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicants have chosen to pursue appellate remedy and, therefore, should not have approached the Tribunal by way of filing a ROM application which in the present case is in the nature of an application for review of the order, in the guise of a ROM application. We, therefore, hold that no mistake apparent on the face of the record arises in the Tribunal s final order, and accordingly dismiss the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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