2017 (3) TMI 498

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..... burden of duty has not been passed on to others - Held that: - this is not an apparent mistake, but would result in review of the order passed by the Tribunal - The power to review its order is not vested with the Tribunal - ROM application rejected. - Excise Appeal No.13733 of 2013-SM - Misc Order No.M/10077/2017 - Dated:- 7-2-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri S. Suri .....

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..... cted in the Order. In support, he relies upon the following case law: a) Honda Siel Power Products Limited. vs. Commr. of Income Tax, Delhi - 2008 (9) STR 117 (SC); b) Kumarakam Lake Resorts vs. C.C., Kochi - 2015 (320) ELT 735 (Ker.); c) C.C.E. Cus, Valsad vs. Atul Ltd. - 2016 (332 ) ELT 97 (Guj.); d) C.C.E., Mumbai vs. Bharat Bijlee Limited - 2006 (198) ELT 489 (SC); and e) Associated Ce .....

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..... 25 (SC). 3. I find force in the contention of the ld. A.R. for Revenue. The Hon ble Supreme Court at Para 22 of their order observed as follows: 22 . For the aforestated reasons, we are of the view that the CESTAT exceeded its powers and it tried to re-appreciate the evidence and it reconsidered its legal view taken earlier in pursuance of a rectification application. In our opinion, .....

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