Customs, Excise and Gold Tribunal - Delhi
Cce, Kanpur vs Narendra Kumar Garg on 4 May, 2001
ORDER
Lajja Ram
1. While disposing of the five appeals filed by (i) M/s. Sabarmati Steel & Alloys (P) Ltd., (ii) Shri Narendra Kumar Garg, (iii) Shri Vijay Kumar Garg, (iv) Shri Rakesh Kumar and (v) Shri Arvind Kumar Agarwal, the Tribunal has dismissed these five appeals as withdrawn.
2. Shri J.S. Agarwal, Advocate had submitted that the matter has already been settled under the Kar Vivad Smadhan Scheme.
3. Without going into that question, on the request of the appellants, the appeals were dismissed as withdrawn. I do not consider that there is any mistake in the operative part of the order.
4. In the present ROM application, Revenue has contended that the one of the parties, Shri Narendra Kumar Garg had not been issued the certificate of full and final settlement of tax arrears under Section 90 (2) read with Section 91 of the Finance (No.2) Act, 1998 in respect of Kar Vivad Samadhan Scheme. These were the appeals by the appellants and their prayer for withdrawal had been accepted. It could not be said that there was any mistake in the order passed by the Tribunal.
5. The Rectification of Mistake (ROM) application is dismissed. Ordered accordingly.
Order dictated & pronounced in the Open Court on 4.5.2001.