2001 (10) TMI 957 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Rectification of Mistake (ROM) filed by the Revenue regarding the classification of bus and railway seats. The Tribunal stated that the classification order of the Commissioner (Appeals) was not brought to their notice during the appeal, and the decision in the Matador Foam case was correctly relied upon. The ROM was rejected as no apparent error was found.