https://www.taxtmi.com/caselaws?id=120155 The Tribunal held that ROM applications against Final Orders were not maintainable under Section 35C(2) of the Central Excise Act. It dismissed ROM applications related to penalty imposition in Final Order No. 817-831/2005, emphasizing that subsequent applications could not be entertained based on precedent. The Tribunal rejected rectification of mistakes in ROM applications, citing procedural requirements and the Larger Bench judgment. It underscored the importance of adhering to legal precedents and the hierarchy of judicial forums, particularly when appeals were pending before higher courts, in determining the maintainability of ROM applications. en-us Tue, 10 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120155 The Tribunal held that ROM applications against Final Orders were not maintainable under Section 35C(2) of the Central Excise Act. It dismissed ROM applications related to penalty imposition in Final Order No. 817-831/2005, emphasizing that subsequent applications could not be entertained based on precedent. The Tribunal rejected rectification of mistakes in ROM applications, citing procedural requirements and the Larger Bench judgment. It underscored the importance of adhering to legal precedents and the hierarchy of judicial forums, particularly when appeals were pending before higher courts, in determining the maintainability of ROM applications. Case-Laws Central Excise Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120155