2001 (12) TMI 823 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's ROM seeking rectification of an order that dismissed their application for reference of a question of law to the High Court under Section 35G(1) of the Central Excise Act. The Tribunal ruled that no ROM is legally maintainable against such an order under the Central Excise Act, and thus, the Revenue's ROM application was dismissed.