2002 (11) TMI 564 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the revenue's application for rectification of mistake in the Final Order dated 17-01-2002. The revenue contended that the Tribunal erred in remanding the issue without providing an effective opportunity of hearing. The Tribunal concluded that the impugned order violated principles of natural justice. The application for rectification was rejected as the Tribunal's observations were deemed correct.