2000 (12) TMI 336

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..... ondent. [Order per : Justice K. Sreedharan, President]. These petitions styled as ROMs have been filed by the Revenue to rectify alleged mistakes that happened while passing final order Nos. 83/2000-A dated 18-2-2000 and 89/2000-A dated 23-2-2000. While passing the above final orders reliance was placed by us on the Constitution Bench decision of the Supreme Court in Collector of Central .....

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..... Orders passed by us were, according to us, in conformity with the law laid down by the Supreme Court as on the date the Orders were pronounced. Subsequent amendment of the statute cannot be a reason for entertaining a petition for rectification of mistake. Learned Departmental Representative further submitted that steps have been taken by the Revenue to challenge the Final Orders in Appeal before .....

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