2019 (1) TMI 242 - AT - Central Excise

Maintainability of ROM Application - Held that - The appellant had filed an application for rectification of mistake (ROM) in the Final Order No. E/51923/2018-SM dated 21.5.2018 by which the appellant s appeal was dismissed for non-prosecution with liberty to come again subject to satisfying the reasons for default but within prescribed time - Instead of restoration of appeal (ROA), the appellant has filed the ROM application. In this case, there is no scope for filing of ROM as there is no mistake in the order - ROM application dismissed.

Summary

The appellant filed a rectification of mistake (ROM) application in response to the Final Order No. E/51923/2018-SM dated 21.5.2018, where their appeal was dismissed for non-prosecution. The tribunal advised the appellant to file a restoration of appeal (ROA) instead of ROM, as there was no mistake in the order. The ROM application was dismissed.