2008 (1) TMI 80

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..... maintainable – ROM applicaion dismissed - C/966/2005-Mum. - . M/36/2008-WZB/C-I/(SMB) - Dated:- 17-1-2008 - Ms. Jyoti Balasundaram, Vice-President [Order]. -1. None appeared for the applicant, in spite of the fact that today's date was fixed in the presence of the representative of the appellant; and hence I have heard the learned JDR and perused the records. 2. In this case, the a .....

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..... applicant. To my mind, the Apex Court has held that the expression "from the date of the order sought to be amended" in Section 154(7) of Income tax Act, 1961, does not necessarily mean original order and it can be any order, including the amended or rectified order. The Court has held that the second ROM application filed within four years from the date of the rectified order (and not original or .....

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..... d. v. CCE - 1993 (66) E.L.T. 652 (Tri.). Both Larger Bench decisions have been followed while disposing of miscellaneous application filed by the Revenue against the Tribunal's order in the case Kellogg India Pvt. Ltd . vide Order No. M/23/C-I/EB/WZB/2008 dated 12-12-2007. 3. In view of the above discussion, I see no merit in the present application and accordingly dismiss the same as not m .....

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