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TMI Blog2018 (11) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... ct post 10th May, 2013. Held that:- The rectification of the order is available only when error apparent on record occurs. Basically it can be typographical, arithmetical or calculation error. In addition, the term may extend to errors as that of skipping an important fact or ignorance of settled legal principal. If a party is aggrieved of the opinion so formed in the order, the remedy lies in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber, 2017, heard. Shri O.P. Agarwal, learned Consultant for the applicants has submitted that the Tribunal in the said decision has specifically held that the extended period of limitation was not invokable. The case law of Hon ble Supreme Court in Commissioner of C. Ex. CUS., Kerala vs. Larsen Toubro Ltd. 2015 (39) S.T.R. 913 (S.C.) has also been referred to by the Tribunal still retrosp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... give the retrospective effect to the impugned amendments, the same being procedural in nature. While justifying the order, the learned DR prayed for dismissal both the applications. 3. After hearing both the sides, we are of the opinion that rectification of the order is available only when error apparent on record occurs. Basically it can be typographical, arithmetical or calculation error. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuitous contrivance. 4. As a result of entire above discussion, we hereby hold that the ROM applications have no merits. Same are accordingly dismissed. 5. No doubt the learned Consultant for appellants has impressed upon that the law settled by Apex court in Larsen Toubro Ltd. (supra) case has not been properly applied in the impugned orders, but perusal of order specifically para 11 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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