https://www.taxtmi.com/caselaws?id=100467 The Tribunal held that Rectification of Mistake (ROM) applications are maintainable in both final and interim orders, rejecting the contention that ROM is only applicable to final orders. The appellants' grounds for seeking modification of the stay order were deemed insufficient, including discrepancies in High Court orders and reliance on observations from another appeal. The Tribunal upheld the impugned stay order, considering financial constraints, legal precedents, and previous orders, directing the appellants to make the pre-deposit of duty and penalty amounts within a specified period. en-us Fri, 12 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 17:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100467 The Tribunal held that Rectification of Mistake (ROM) applications are maintainable in both final and interim orders, rejecting the contention that ROM is only applicable to final orders. The appellants' grounds for seeking modification of the stay order were deemed insufficient, including discrepancies in High Court orders and reliance on observations from another appeal. The Tribunal upheld the impugned stay order, considering financial constraints, legal precedents, and previous orders, directing the appellants to make the pre-deposit of duty and penalty amounts within a specified period. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100467