LAWS(CE)-2001-2-276

CCE, CHANDIGARH Vs. MALWA COTTON SPINNING MILS

Decided On February 12, 2001
Cce, Chandigarh Appellant
V/S
Malwa Cotton Spinning Mils Respondents

JUDGEMENT

(1.) M/s. Malwa Cotton Spinning Mills Ltd. have filed the present application for rectification of mistake (ROM) with reference to this Tribunal's Final Order No.A/589/2000 NB (SM) dated 3.4.2000. In the ROM application, the applicants have submitted that as they have complied with the provisions or Rule 57 G (6) of the Central Excise Rules, 1944, their claim had been rightly allowed by the Commissioner of Central Excise (Appeals).

(2.) When the matter was called, none appeared for the applicants. The ROM application had come -up for consideration earlier on 8.9.2000 when no one appeared on behalf of the applicants. The matter again came -up on 3.11.2000 when in spite of notice being sent on 20.09.2000, no one appeared. Again, in the interest of justice, the matter was fixed for today and the notice was sent on 17.11.2000. None appeared in spite of several notices.

(3.) Shri M.D. Singh, SDR submits that the Tribunal had relied upon the Larger Bench decision as per Order NO. A -136 -42/2000 NB dated 21.02.2000 in the case of Commissioner of Central Excise, New Delhi Vs. Avis Electroncis Pvt. Ltd. - 2000 (117) ELT 571 (Tribunal) and that there was no mistake apparent on the record. He prays for the dismissal of the ROM application.