- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOM APPLICATION NO.47 OF 2003 The Commissioner of Customs ...Applicant v/s. M/s.Towa Ribbons Pvt.Ltd. ...Respondent ... Mr.Jetly for the Applicant. None for the Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 29TH SEPTEMBER, 2008 P.C.: Heard the learned Counsel Mr.Jetly for the Applicant. None for the Respondent though served. 2. This application was admitted on 8-6-2005 on the following questions of law- - 2 - (a) Whether the CEGAT was justified in dismissing a rectification application the ground that the Revenue was attempting to create an altogether new case; (b) Whether there was any mistake apparent from the records which warranted rectification of the CEGAT Order dated 12-3-2001; and (c) Whether on the facts and in the circumstances of the case the Tribunal was right in law in not accepting the material placed before it through R.O.M. Application No.C/ROM/474/01-MUM C/656/00-MUM 3. The Commissioner of Customs has filed this application against the order of the Tribunal rejecting the Miscellaneous Application. By the Miscellaneous Application the Commissioner was virtually seeking review of the original order passed by the Tribunal which is not permissible in law. 4. In this view of the matter, the question raised by the Revenue cannot be said to give rise any question of law. Accordingly the Rule is discharged. Application is disposed of with no order as to costs. (D.K.DESHMUKH, J.) - 3 - (J.P.DEVADHAR, J.)