2006 (11) TMI 101 - AT - Central Excise

Rectification of mistake Revenue filed ROM on the ground that appellants took over the company against whom final order was made but as per appellant that company purchased by another and sold to him in public auction Held that no error apparent on record and set aside ROM appeal

Summary

The Revenue filed a ROM application claiming the appeal was filed by the wrong company, but the appellants provided evidence of taking over M/s. Laxmi Durga Granites and were allowed to file the appeal. The ROM application was rejected.