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TMI Blog2019 (4) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no error apparent, as alleged, on the record of this order. In the guise of error apparent on record, the reconsideration of the matter on merits is not permissible. ROM Application dismissed. - Service Tax Appeals No. 50548-50550 of 2018 - Misc. Order No. 50191-50193/2019 - Dated:- 22-2-2019 - Shri V. Padmanabhan, Member (Technical) AndMs. Rachna Gupta, Member (Judicial) Shri Sameer Jain, Advocate for the appellant. Shri R.K. Mishra, Authorized Representative (DR) for the Respondent Per. Rachna Gupta : The present order disposes of an application praying for rectification of mistake of final order No. 51549-51551 of 2018 dated 18/04/2018. 2. Learned Counsel Shri Sameer Jain, appearing on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT MUM . wherein the Tribunal has specifically held that microscopic examination of the contention of appellant is not to be required and at least the same cannot be a ground for seeking rectification in the order. The decision of Hon ble Apex court in the case of CCE, Belapur, Mumbai vs. RDC Concrete (India) P. Ltd. 2011 (270) E.L.T. 625 (S.C.) has also been relied upon and the application in hand is prayed to be dismissed. Learned Departmental Representative also relied on the decision of the Tribunal in the case of Vetri Impex vs. CC (Import Export) in miscellaneous order No. 50264 of 2018 dated 20/04/2018. Finally he has placed emphasis on para 4 of the impugned order and the application in hand is prayed to be dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Somani (supra), it is observed that decision of :- Apex Court in the case of Honda Siel Power Products Ltd. vs. Commissioner of Income Tax, Delhi 2008 (221) E.L.T. 11 (S.C.) 2007 TIOL 211 S.C. I.T . and Hon ble Bombay High Court in the case of Blue State Co. (Bom.) Pvt. Ltd. vs. CIT 73 ITR 283 (Bom.) has been relied upon. 8. The Hon ble Apex Court in the case of Honda Siel Power Products Ltd. vs. Commissioner of Income Tax, Delhi 2008 (221) E.L.T. 11 (S.C.) has laid down the law that in the guise of ROM application, the appeal itself cannot be reviewed. 9. Following the same, we are of the opinion that in the guise of error apparent on record, the reconsideration of the matter on merits is not permissible. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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