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2001 (11) TMI 106

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..... for rectification of certain alleged mistakes in the opinion given by the Member (Judicial) which is part of Misc. Order No. 47/2001-A, dated 17-8-2001. 2. Since there was difference of opinion between the Member (Judicial) and Member (Technical) on certain issues raised in Appeal No. E/2372/94-A, the matter was referred to the President for hearing by a Third Member. Three issues on which diff .....

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..... According to him ROM is maintainable only against a Final order. In support of the proposition he placed reliance on Indian Metals Ferro Alloys Ltd. v. Collector of Customs - 1991 (55) E.L.T. 59; Steel Industrials Kerala Ltd. v. Collector of Central Excise - 1991 (56) E.L.T. 439 and Kamal Auto Engineering v. Collector of Customs, New Delhi - 1997 (92) E.L.T. 379. 5. Learned Counsel for the app .....

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..... e proposition of law but we are afraid that the facts of the present case would not justify the Tribunal entertaining the ROM invoking its power under Rule 41 of the CEGAT (Procedure) Rules. Paragraphs 16 to 19 which are sought to be deleted are only a part of the opinion of Hon'ble Member (Judicial). Even if paras 16 to 19 contain any finding, it is open to both sides to attack those findings alo .....

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..... . The above being the position we are of the view that no injustice will be done to the applicant if we hear the contentions raised in the ROM at the time of hearing the appeal. According to us it is not necessary to consider the ROM separately invoking the power under Rule 41 since no prejudice will be caused to the applicant. 8. We, therefore, hold that the ROM is not maintainable under sectio .....

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