2001 (9) TMI 198 - AT - Central Excise

Summary

The Revenue filed a rectification of mistake (ROM) application regarding a Tribunal order citing a change in law due to the Finance Act, 2000. The Tribunal rejected the ROM application, stating it was decided before the enactment of the new provisions and that subsequent legal changes cannot be the basis for rectification. The application for rectification of mistake filed by Revenue was rejected.