9911796707
TMI Blog2009 (2) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. This ROM application has been field by the Revenue against the CESTAT Order No. A/409/08/WZB/SMB/C-I dated 25-4-2008 [2008 (230) E.L.T. 627 (T)] on the following grounds : (i) The findings given by the Hon ble CESTAT at para 3 of the Order dated 25-4-2008 that the redemption fine is not imposable where the goods are not available for confiscation is an error apparent in as muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on true position of law, any decision rendered by any other authority contrary to that, is required to be regarded as an error which is apparent on record and rectification of such an error within period permissible under law and in accordance with provisions of statute was required to be effected. The Hon ble Tribunal further observed that When a decision rendered by the Apex Court is not consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me before passing of the Final order would not give rise to any mistake in the Order. It cannot be said that the Tribunal has not considered the material evidence on record available before it, while deciding the case. Hence, error is not apparent from the Tribunal s order and there is not warrant for any rectification. 4. Notwithstanding the above, the ratio of the Supreme Court Judgement in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leased on execution of bond. 5. Further, it was brought to my notice by the learned SDR that the Tribunal s order dated 25-4-2008 has been accepted by the Commissioner on 11-7-2008. It is, therefore not understood as to why the ROM application has been filed by the Commissioner in October, 2008. 6. I do not find any merit in the ROM application filed by the Revenue. The same is dismissed. (P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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