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2016 (2) TMI 357 - CESTAT AHMEDABADRectification of order - Finalization of provisional assessment - Ex-bond Bills of Entry in respect of both imported and indigenous crude oil - warehoused goods - appellant informed the Deputy Commissioner that the Ex-bond Bill of Entry was actually indigenous crude oil and by mistake, it was recorded as a imported crude oil in the final assessment order - Held that:- Section 154 of the Act, is an independent provisions for correction or rectification of errors, in any order or decision passed by the officer, and the authority should have examined as to whether it is a mistake within the scope of Section 154 of the Act. In the present case, both authorities below had failed to consider the facts of the case in the light of the Section 154 of the Act. If the Adjudicating Authority fails to record between the materials on which certain conclusions are based and the actual conclusion, it is difficult to the appellate authority to determine facts and law of the case. - Matter remanded back.
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