2000 (7) TMI 441 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi received a second rectification of mistake (ROM) application from M/s. Gurunanak Refrigeration Corpn. The ROM application was rejected, but a Misc. application was partly allowed to deduct the demand beyond the extended limitation period. An appeal filed by M/s. GRC in the Supreme Court was dismissed for default, and a restoration application was also rejected. The present ROM application was filed after the final dismissal by the Supreme Court and was deemed not maintainable, leading to its dismissal.