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TMI Blog2017 (6) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... - the applications for rectification of mistake are not maintainable as there is no error apparent on the record which needs to be rectified - ROM application dismissed - decided against applicant. - C/21591/2016, C/21592/2016, C/21593/2016, C/21594/2016, C/20948/2015 - Misc. Order Nos: 20105 - 20109/2017 - Dated:- 28-2-2017 - Shri S.S Garg, Judicial Member Shri Sivadass G, Advocate - For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formatics Ltd. V. UOI - 2016 (335) E.L.T. 446 (Del.) and the decision of this Tribunal in M/s. Bharat Electronics Ltd. V. CC, Bangalore Final Order No. 21209/2016 dated 21.11.2016. 2. Heard both the parties and perused the records. 3. Learned counsel for the applicant submitted that the impugned order has been passed on the ground that the refund claim stands infructuous in the absenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Delhi Bench of the Tribunal in the case of CCE, Delhi Vs. Sri Lalit Kumar vide Final Order No. 55907/2016 and also relied upon the following decisions: a) Assistant Commissioner of Income Tax, Rajkot V. Saurashtra Kutch Stock Exchange - 2008 (230) E.L.T. 385 (SC) b) Stanlek Engineering Pvt. Ltd. V. CCE, Mumbai - 2008 (229) E.L.T. 61 (Bom.) c) Associated Cement Companies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29B (2) of the Customs Act to correct the error which is clear and obvious on the face of it. He also submitted that under the garb of rectification of mistake application, appellant wants the review of the whole order for which the Tribunal has no power. In support of his submission, he relied upon the decision of CEAT Ltd. vs. CC, Kolkata - 2016 (335) E.L.T. 693 (Tri.-Mumbai) wherein the Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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