SRI SUBHASH GUPTA, ERSTWHILE Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) BY this ROM application, the appellant is challenging the correctness of the Final Order No. 98 and 99/2007 dated 3.1.2007 passed against the appellant by this Bench. The findings rendered by this Bench in Para 6 is reproduced herein below.

(2.) THE learned SDR submits that a clear finding has been given with regard to the manufacture and clearance of goods by the appellant and therefore, the question of recalling the Final Order does not arise. She distinguishes the judgment cited by the appellant in the ROM Application.

(3.) WE agree with the learned SDR that this Bench cannot sit over the final order passed by the Tribunal to review its own order which has already been rendered. The Bench has clearly held that the activity of the appellant's company amounts to manufacture and there was clandestine removal of goods. The finding given in this regard by the Commissioner in Order -in -Original No. 35/2004 dated 30.9.2004 has been upheld. This bench cannot review its own order. We are of the considered opinion that there is no mistake apparent on record for recall of the Final Order. There is no merit in this ROM application and the same is rejected.