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2016 (11) TMI 4 - AT - CustomsRectification of mistake - buyer certificate - Held that: - the certificate of buyer was indeed a part of the record before the Commissioner (Appeals) and the Commissioner (Appeals) has examined and rejected the same solely on the ground that the same has not been authenticated by any statutory authority. I also find that the said certificate was very much of part of appeal and is enclosed in the appeal memorandum as Exhibit – ‘A’. Thus, there is indeed error in the Tribunal order dated 7.1.20016 that the said certificates were not produced before the lower authorities and need to be introduced as additional evidence. In view of the above, the said certificate cannot be discarded just like that. In view of above, the rectification of mistake application is allowed.
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