GURUNANAK REFRIGERATION Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is the second application for rectification of mistake (ROM) filed by M/s. Gurunanak Refrigeration Corpn. (hereinafter referred to as "GRC") with reference to the Tribunal's Final Order No. 2730/96 -A dated 14.08.1996. The Tribunal under Final Order dated 14.08.1996 while disposing of the appeal of M/s. GRC had confirmed the order -in -original dated 21 -11 -1986 passed by the Collector of Central Excise, Delhi. Thereafter, M/s. GRC filed ROM application which was listed as E/ROM/4/97 -A. In addition, a Misc. Application was also filed which was listed as E/Misc/78/97 -A. Both the ROM application and the Misc. application came up for hearing on 21.02.1997 and were disposed of by the Misc. Order No. 62/97 -A dated 30 - 5 -1997. While the ROM application was rejected, the Misc. application was partly allowed and it was ordered that from the total demand confirmed by the Tribunal, the part of the demand which pertained to the period beyond the period of extended limitation of five years, will be deducted. To that extent, the Tribunal's Final Order dated 14.08.1996 was modified.

(2.) THE present ROM application is the second one and had been received in the Registry on 15 -11 -1999.

(3.) SHRI R. Pal Singh, Consultant, appearing for the appellants on 14.07.2000 fairly admitted that against the Tribunal's order dated 14.08.1996, an appeal had been filed by M/s. GRC in the Hon'ble Supreme Court and that the same had been dismissed. In the affidavit dated 13.07.2000, it has been verified by Shri Paramjit Singh, partner, as under -