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<h1>Commissioner's Rectification of Mistake Application Rejected by Appellate Tribunal</h1> The Rectification of Mistake Application (ROM) filed by the Commissioner of Central Excise, Allahabad was rejected by the Appellate Tribunal CEGAT, New ... Rectification of mistake The Rectification of Mistake Application (ROM) was rejected by the Appellate Tribunal CEGAT, New Delhi. The ROM was filed by the Commissioner of Central Excise, Allahabad in relation to Final Order Nos. 201 & 202/2000-A. The Tribunal found that the reassessment was not based on additional sums collected by the assessee, as claimed by the Revenue. The ROM was considered to be seeking to re-open the dispute, leading to its rejection.
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