{field 13} {field 14}

After considering both sides, I find that the Revenue is aggrieved by the aforesaid order on the ground that CBEC’s Circular relied upon by the Learned Single Member has not been correctly interpreted. I find that operative part of this order is pronounced in the open court during that hearing and therefore there is no case of error apparent on record in this case. Although the decision therein is contrary to the decisions of the Hon’ble Supreme Court in the case of Ultra Tech Ltd., (supra), the proper course in such a case is to appeal to a higher judicial forum and rectification of mistake is not the proper instrument to seek recall of the order already passed. In view of the above the application for ROM is rejected.