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2018 (10) TMI 273 - AT - CustomsRectification of Mistake - appellant points out that the denial of the exemption also would appear to be an error as, in a similar dispute, the Tribunal had allowed the benefit of the said notification to M/s Ammunition Factory [2017 (10) TMI 1378 - CESTAT MUMBAI] - Held that:- The decision in re M/s Ammunition factory was rendered on a set of facts that does not have a bearing on the submission made by Learned Counsel - the said order had been dictated and pronounced in open Court and any deficiency in recording of submission should have been brought to the notice there and then. There is no merit in the application for rectification of mistake which is dismissed.
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