Issue which was not argued at time of hearing cannot be heard by filing a ROM
THE applicant filed a ROM application on the ground that in the interest of justice, on the issue of revenue neutrality, the appeal should be re-heard.
The Bench noted that after hearing the appellant, the order was dictated in the Court in the presence of the CA and all the issues raised during the arguments were considered while passing the order.
Inasmuch as since the appellant was seeking review of the order on the ground that they want to argue the issue which was not argued at the time of hearing of the appeal, the same could not be considered as a mistake apparent on record, the CESTAT held.
In fine, the ROM application was dismissed.