2000 (12) TMI 757 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the application for rectification of mistake (ROM) as there was no mistake found in the original order. The appellants had requested to file written submissions after the final hearing, but the Tribunal found no error in not mentioning their submissions in the order. The Tribunal upheld its decision regarding the small-scale exemption benefit under Notification No. 175/86-C.E. for the appellants. The ROM application was dismissed.