2019 (2) TMI 434 – CESTAT HYDERABAD – TMI – Rectification of Mistake – apparent error in the record – Held that:- There is no error apparent on record calling for rectification of mistake – ROM Application dismissed. – APPLICATIONs No. E/ROM/30722-30723/2018 In APPEAL Nos. E/30445-30446/2018 – M/30580 – 30581/2018 – Dated:- 20-11-2018 – Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri M. Rajendran, Advocate for the Appellant. Shri C. Mallikarjuna Reddy, Superintendent /AR for the Respondent. ORDER Per: Mr. P.V. Subba Rao 1. These applications for rectification of mistake were filed by the applicant against the Final Order No. A/30750-30751/2018, dated 24.07.2018 on the following grounds: a) At the time of hearing of the appeals, the Couns
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sessee asserts that they were accepted on merits. I have not found any evidence to support either argument. Be that as it may, the earlier order of the Commissioner (Appeals) is not a binding precedent on the CESTAT and therefore an independent decision can be taken in this regard . On the second question of binding precedence of the CESTAT s decision as claimed by the applicant, the final order specifically relied on the ratio of the judgments of Hon ble High Court of Bombay in the case of Manikgarh Cement [2010(20) STR 456 (Bom.)] and the judgment of Hon ble Apex Court in the case of Maruti Suzuki Limited [2009(240) ELT 641 (SC)], while deciding the matter. 3. I, therefore, find that there is no error apparent on record calling for rectif
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