2008 (5) TMI 475 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore rejected ROM applications filed by the Revenue after 6 months from the Final Orders in respect of M/s. IOCL and M/s. A.P. Paper Mills Ltd. The Karnataka High Court agreed that the Tribunal cannot deal with ROM applications after the expiry of six months as per Section 35C(2). The High Court's decision was followed, and the ROM applications were rejected.