| SooperKanoon Citation | sooperkanoon.com/29363 |
| Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Decided On | Nov-15-2002 |
| Judge | A T V.K., P Bajaj |
| 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.