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2018 (12) TMI 718 - AT - Central ExciseRectification of Mistake - Section 35C(2) of the Central Excise Act - Held that:- The issue is not more res-integra and stands settled by the Larger Bench of the Tribunal in the case of M/s Berger Paints India Ltd. V/s Collector of Customs [1993 (8) TMI 85 - CEGAT, NEW DELHI]. It stands held that second application for rectification of alleged mistake in an order rejecting an application for rectification is not maintainable. Review of the order cannot be sought under the garb of ROM. The relief sought by the applicant, which is relatable to the long drawn process of arguments by both the sides cannot be said to be mistake apparent from the records. The present ROM application is rejected on the ground of non-maintainability.
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