2001 (1) TMI 369 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the Revenue's appeal following a judgment of the Bombay High Court, but later the Supreme Court reversed the High Court's decision. The Tribunal refused to recall its order, stating that they did not commit a mistake as the Supreme Court judgment was not available to them at the time of the decision. The Tribunal cited a previous case to support their decision. The Revenue's application was ultimately dismissed.