SUDERSHAN CHEMICALS INDS. Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) M /s. Sudershan Chemicals Industries have filed the present rectification of the mistake (ROM) application with regard to the Tribunal's Final Order Nos. 598 and 599/97 -C.E., dated 3 -10 -1997. The order was dictated and pronounced in the open Court in the presence of the appellants Counsel Shri K.V. Sahasrabodhe, Consultant. The main ground taken by the applicants in the ROM application is that the Tribunal in finally deciding the matter have relied upon the Tribunal's decision which was not cited during the course of the arguments by either of the side.

(2.) WHEN the matter was called, no one appeared for the applicants. The applicants have prayed for decision on merits on the basis of their written submission in which in Para 2, they have pleaded as under : -

(3.) SHRI H.K. Jain, SDR submitted that the Tribunal in the interest of justice had referred to its earlier decision on the same subject and that it was not a mistake in relying upon Tribunal's earlier decision even if the same had not been cited by either of the side.