2002 (11) TMI 507 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi rejected the revenue's application for rectification of mistake in the Final Order, stating that the Tribunal did not commit an error in remanding the issue due to lack of opportunity of hearing. The revenue's contention that personal hearing was given and show cause notice was not necessary was not accepted. The application for rectification was rejected.