https://www.taxtmi.com/caselaws?id=93940 A second rectification of mistake application was found not maintainable after the assessee's challenge had already reached finality before the Supreme Court. The earlier appeal against the Tribunal's final order had been dismissed for default, and the restoration application was also rejected. On that footing, the Tribunal treated the dispute as no longer surviving for rectification and declined to entertain any further ROM application. The result was dismissal of the second rectification request. en-us Mon, 31 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93940 A second rectification of mistake application was found not maintainable after the assessee's challenge had already reached finality before the Supreme Court. The earlier appeal against the Tribunal's final order had been dismissed for default, and the restoration application was also rejected. On that footing, the Tribunal treated the dispute as no longer surviving for rectification and declined to entertain any further ROM application. The result was dismissal of the second rectification request. Case-Laws Central Excise Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93940