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    <title>2005 (11) TMI 429 - CESTAT,MUMBAI</title>
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    <description>The Tribunal upheld the extended period of limitation invoked against the appellants, emphasizing their failure to disclose crucial details and the concealment of material facts. The Tribunal rejected the contention of error apparent in the final order, stating that the appeal process should be utilized instead of filing a ROM application for review. The importance of following prescribed legal procedures for challenging orders was underscored, leading to the dismissal of the applications.</description>
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      <description>The Tribunal upheld the extended period of limitation invoked against the appellants, emphasizing their failure to disclose crucial details and the concealment of material facts. The Tribunal rejected the contention of error apparent in the final order, stating that the appeal process should be utilized instead of filing a ROM application for review. The importance of following prescribed legal procedures for challenging orders was underscored, leading to the dismissal of the applications.</description>
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