Home Case Index All Cases Customs Customs + AT Customs - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1108 - AT - CustomsROM application - the assessee has made a request that the Final Order No.55775-55776/2016 dated 10/08/2017 may be recalled for the reasons that benefit of reduced penalty of 25 per cent in respect of show cause notice dated 08/07/2011 has not been provided - Held that: - There is no clerical or arithmetical mistake in the present appeal. The submission of the appellant has been considered. It is not necessary to impede each and every argument of the appellant. Only the cumulative effect will have to mention in the order. It may be mentioned that in the garb of rectification, fresh order cannot be passed on merit. Oversight of fact/not considering arguments is not on error and no relief can be granted in rectification - ROM application dismissed.
|