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TMI Blog2019 (1) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain Shri Rakesh Kumar, AR for the respondent. ORDER Per Anil Choudhary: These applications have been filed against the Final Order No.53139/2018 dated 15.10.2018. 2. The ROM application has been filed by the Revenue seeking rectification of mistakes and the misc. application has been filed by the appellant/assessee under Rule 41 of (CESTAT) Procedure Rules for directions to the Respondent Commissioner to forthwith release of the bank guarantee in compliance with the directions given in the final order. 3. Heard the parties and perused the records and written submissions. ROM Application No. Customs ROM No.51277/2018 in Appeal No.497/2010 4. Revenue in the ROM application pointed out mistakes, which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6.1. Ld. Counsel for the appellant/assessee submitted that there is no error in the order of the Tribunal distinguishing the reference in the case of VR Logistics Ltd. with categorical observations. It is totally irrelevant that the Hon ble Gujarat High Court dismissed the appeal of the Department holding that no substantial question of law is involved. Further, it is established principle of law that reference to a Larger Bench or full bench has to be made on specific point of law and question is to be framed for answer by the Larger Bench. It has been so held by the full bench of Hon ble Rajasthan High Court in the case of Mohammad Asgar Mugal Vs. Jahuruddin Mugal reported in 2010 (257) ELT 492 , that a full bench is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , show cause notice was issued invoking Section 28 of the Act. As the ld. Commissioner in the impugned order has held that demand cannot be confirmed under Section 28, thus, there is no error in the final of this Tribunal. Further, as this Tribunal in the final order has held that there is no violation of post-import conditions, the said ground is merely academic. 7.2. Having considered the rival contentions on this ground, we find that the said ground is frivolous and merely academic in view of the observations in the final order, holding that there is no violation of post-import conditions. 8. Next ground raised is that there have been violation of principles of natural justice and denial of fair opportunity to the Revenue by provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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