2001 (5) TMI 300 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's contention based on judgments in cases like Shiv Chander Kapoor v. Amar Bose and Deeksha Suri v. ITAT. The Tribunal held that overlooking its own order does not render a judgment void, citing Ester Industries Ltd. v. C.C.E., Meerut. The ROM application was dismissed.