2018 (9) TMI 735 - AT - Central Excise

CESTAT Ahmedabad Extends Stay Order, Dismisses ROM Applications; Clarifies Filing Procedure

The Appellate Tribunal CESTAT Ahmedabad granted an extension of the stay order and dismissed Rectification of Mistake applications due to a difference of ... Extension of Stay Order - Rectification of Mistake - Held that:- Since, the final order has not been passed, the extension of stay order is granted. Rectification of Mistake - Difference of opinion - Held that:- In terms of the Hon’ble Gujarat High Court judgment, in the case of Colourtex V. Union of India [2005 (10) TMI 101 - HIGH COURT OF GUJARAT AT AHMEDABAD], the order wherein, there is difference of opinion among two members of the bench, and the matter referred to the third member, there is no final outcome of the case. In such a situation no ROM application is maintainable. ROM applications dismissed. The Appellate Tribunal CESTAT Ahmedabad granted extension of stay order and dismissed Rectification of Mistake applications due to difference of opinion among bench members. ROM applications can be filed after final order is passed. (Citation: 2018 (9) TMI 735 - CESTAT AHMEDABAD)