2008 (4) TMI 601 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore rejected a ROM application due to both sides taking adjournments, leading to the matter not being disposed of within six months from the date of the Final Order, as required by Section 35C(2) of the Central Excise Act, 1944. The decision was based on a judgment by the Karnataka High Court in the case of Commissioner of C. Ex., Bangalore-III v. Denso Kirloskar Indus. Pvt. Ltd. reported in 2008 (224) E.L.T. 207 (Kar.).