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TMI Blog2020 (1) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant to defend the allegation of fraud and the proceeding was concluded behind the back of the Appellant - ROM application is rejected with a cost of ₹ 10,000/- imposed on the appellant to be paid to the Government Treasury within one month of communication of this order. - Application No. E/ROM/86793/2018 in Appeal No. E/85319/2018 - Miscellaneous Order No. M/85738/2019-WZB - Dated:- 28-8-2019 - Dr. Suvendu Kumar Pati, Member (J) Shri Prasad Paranjape, Advocate along with Mohit Raval, CA, for the Appellant. Shri N.N. Prabhudesai, Supdt., Authorised Representative, for the Respondent. ORDER Rectification Of Mistake application, which was heard on 4th June 2019, is taken up for order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent Department/opposite party objected the application for rectification of mistake and submitted that the findings of the Court was in conformity to the judgment passed by Hon ble Supreme Court in S.P. Chengalvaraya Naidu v. Jagannath reported in AIR 1994 SC 853 and sought for rejection of the Rectification Of Mistake application. 4. Having regard to the submission of the contenting parts, I have perused the judgment dated 27-9-2018 passed by me I consider it proper to reproduce relevant portion contained in para 4, in which the submissions of Learned Authorised Representative is summed up : Para 4 on the basis of this observation, the id. AR. contended that such irregularity was sought to be purposefully remediated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engalvaraya Naidu v. Jagannath case, the appellant was denied relief of any kind since its case was not based on justice equity and good conscience. Hon ble Supreme Court had specifically directed in the above referred judgment that when process of Court is being abused by the tax evaders among others, their cases should be summarily thrown out at any stage of litigation. Therefore, there is no merit in ROM application which is again based on false pleading like no opportunity was given to the appellant to defend the allegation of fraud and the proceeding was concluded behind the back of the Appellant. I find the petition contains more allegations against the Bench than any substance that would truly necessitate a rectification in the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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