https://www.taxtmi.com/caselaws?id=3973 The Appellate Tribunal CESTAT, Mumbai, in a judgment by the Vice-President, addressed the maintainability of a second application for rectification of mistake (ROM) against an ROM application. The Tribunal dismissed the appellant's appeal, ruling that the second ROM application was not maintainable based on the Apex Court's interpretation of the limitation period and previous decisions by Larger Benches. The Tribunal's decision was grounded in legal precedents and specific case circumstances, ultimately leading to the dismissal of the second ROM application. en-us Thu, 17 Jan 2008 00:00:00 +0530 Wed, 14 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3973 The Appellate Tribunal CESTAT, Mumbai, in a judgment by the Vice-President, addressed the maintainability of a second application for rectification of mistake (ROM) against an ROM application. The Tribunal dismissed the appellant's appeal, ruling that the second ROM application was not maintainable based on the Apex Court's interpretation of the limitation period and previous decisions by Larger Benches. The Tribunal's decision was grounded in legal precedents and specific case circumstances, ultimately leading to the dismissal of the second ROM application. Case-Laws Customs Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3973