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Sunder Singh and Co. (P) Ltd. Vs. Commissioner of C. Ex. - Court Judgment

SooperKanoon Citation

Court

Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided On

Judge

Reported in

(2003)(155)ELT80TriDel

Appellant

Sunder Singh and Co. (P) Ltd.

Respondent

Commissioner of C. Ex.

Excerpt:


1. this is an application for rectification of mistake, filed by the advocate on behalf of the applicants m/s. sunder singh & co. (p) ltd. section 35q of the central excise act only provides the appearance by the advocate on behalf of the appellants/applicants. as such the rom application cannot be filed by the advocate. it has to be filed by the applicants himself. accordingly the present application is not maintainable and is accordingly dismissed.

Judgment:


1. This is an application for rectification of mistake, filed by the Advocate on behalf of the Applicants M/s. Sunder Singh & Co. (P) Ltd. Section 35Q of the Central Excise Act only provides the appearance by the Advocate on behalf of the Appellants/Applicants. As such the ROM application cannot be filed by the Advocate. It has to be filed by the applicants himself. Accordingly the present application is not maintainable and is accordingly dismissed.

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