Appellant not allowed to somersault after passing of Final Order under the garb of rectification

A.V. Agro Products Ltd. Vs Commissioner of Customs & Central Excise (CESTAT Delhi) It is held that vide the impugned application, the appellant is trying to bring a new case despite that his grievances have been settled not once but on several other occasions where he himself has admitted him to have same facts as that of M/s. Pioneer. He cannot be allowed to take a somersault after passing a Final Order based upon his submissions, that too, under the garb of rectification. The above discussed conduct of the appellant of coming up with Miscellaneous Applications time and again is sufficien...