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2015 (3) TMI 947 - AT - CustomsRectification of mistake - Sludge mistakenly charged to duty - Whether an error committed by the Adjudicating Authority in his order dated 25.05.2007 could have been rectified as per the provisions of Section 154 of the Customs Act, 1962 - Held that:- charging of duty on sludge in order dated 25.05.2007, which was not otherwise payable as per the prevailing practice, is definitely a case of rectification within the language of provisions contained in Section 154 of the Customs Act 1962. Lower authorities were not justified in saying that such a mistake/ error on the part of adjudicating authority cannot be rectified as per the provision of Section 154 of the Customs Act, 1962. Accordingly, appeal filed by the appellant is required to be allowed for carrying out suitable rectification in the order dated 25.05.2007. - Decided in favour of assessee.
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