9911796707
TMI Blog2019 (5) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard, necessary rectification is carried out. ROM Application allowed. - E/ROM/20099/2019, E/ROM/20100/2019, E/ROM/20101/2019, E/ROM/20102/2019, E/ROM/20103/2019, E/ROM/20104/2019 in E/573/2009-DB, E/574/2009-DB, E/575/2009-DB, E/576/2009-DB, E/577/2009-DB, E/578/2009-DB - Misc. Order No: 20155-20160/2019 - Dated:- 29-3-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. G. Shivadass, Advocate For the Appellant Mr. Mathrup Sharan, AR For the Respondent ORDER Per: P. ANJANI KUMAR The ROM was filed by the Appellants against the Final Order No. 2115- - 21164/2018 dated 16.8.2018. 2. The Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.1 He further submitted that in view of the ratio of Hon ble High Court of Gujarat judgment in Shree Rama Multi-Tech Ltd. vs. CCE: 2016 (331) ELT 348 (Guj.), finding in the order which is in direct conflict with the main part of the order is a mistake apparent on record. He also submitted that in the following cases Hon ble Supreme Court held that a patent, manifest and self-evident error which does not require elaborate discussion of evidence or argument to establish it and which does not require any extraneous matter to show its correctness can be said to be an error apparent from the record. Asst. Commr., Income Tax, Rajkot vs. Saurashtra Kutch Stock Exchange Ltd.: 2008 (230) ELT 385 (SC) Honda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter is remanded to jurisdictional authorities to allow credit after verifying records and documents pertaining to receipt (import), storage and distribution of parts to various service centres within three months of submission of necessary evidence in the form of documents/records by the appellants. Therefore, it was clear that such verification could be on the basis of records/documents. Mention of the word records and documents in para 7 is a mistake apparent on record. Therefore, in the interest of justice and in order to eliminate any kind of doubt in this regard, we order that para 7 of the final order may be read as under: 7. In view of the above, we allow the appeals by way of remand to the jurisdictional authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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