2001 (3) TMI 362 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi remanded a case back to the original authority for fresh consideration. The party's plea regarding time bar of demand was rejected based on a Supreme Court judgment. The party filed a ROM petition claiming a mistake in the Supreme Court judgment, but the Tribunal dismissed the petition as it is not for a subordinate forum to presume a mistake in a Supreme Court judgment.