9911796707
TMI Blog2017 (12) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... be passed. There is no apparent mistake in the Tribunal's order - the Tribunal has adopted the reasons passed by the Commissioner (Appeals) regarding extended period of limitation - there is no merit in the ROM application - ROM application dismissed. - ST/ROM/50687/2017 in ST/2657/2012-SM - MO/50740/2017-SM[BR] - Dated:- 10-11-2017 - Mr. (Dr.) Satish Chandra, President Non - for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciding this matter on merit and permit the appellant to withdraw the appeal to approach again after ROM is decided. It will be open for the appellant to challenge the order passed on ROM as well as order which is under challenge in this appeal. The period taken for preferring appeal from 2014 will be taken into consideration under Section 14 and ROM application will be considered if preferred on o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-2014, this Bench upheld the impugned order and dismissed the appeal. The appellant mainly contended in the grounds of ROM application that this Tribunal has not considered the case laws relied by the appellant and also that the Bench has not given findings on the appellant's contentions. It is pertinent to state that Tribunal can rectify any mistake apparent on record in the said order. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) has discussed the limitation issue in his para 16.7. When the order was upheld obviously the finding mentioned in para 16.7 was also upheld. The same is reproduced as under: 16.7 The Show Cause Notice has been issued as late as on 2.3.2009. Impliedly, therefore, the entire demand of Cenvat credit is hit by limitations under Section 11 of the Central Excise Act, 1944, especially when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uphold the order passed by the adjudicating authority, who has discussed the issue of limitation in details. In other words, the Tribunal has adopted the reasons passed by the Commissioner (Appeals) regarding extended period of limitation. 9. Hence, there is no merit in the ROM application. The same is dismissed. (Dictated pronounced in open Court) - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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