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2019 (12) TMI 21 - HC - CustomsRectification of mistake - it is pointed out that the order dated 5 July 2018 of the Tribunal should be restricted only to the proceedings emanating from notice dated 28 June 2017 as the Appeal of the revenue from order of the Commissioner dated 29 September 2017 to the extent it emanated from notice dated 23 October 2015 is pending before the Division Bench of the Tribunal - HELD THAT:- The Tribunal ought to have allowed the Petitioner’s rectification application and restricted its order dated 5 July 2018 only to the show cause notice dated 28 June 2017 by which the Petitioner was aggrieved. The Tribunal could have addressed the above issue in favour of the Petitioners while disposing of the rectification application. Thus we set aside the impugned order dated 11 July 2019. The parties are ad-idem that the order dated 5 July 2018 of the Tribunal deals only with the Petitioner’s appeal and not with the Revenue’s appeal which is pending with the Tribunal. Therefore, instead of restoring the Petitioners rectification application to the Tribunal for final disposal, we make it clear that the order of the Tribunal dated 5 July 2018 is only restricted to the Petitioner’s appeal arising on account of confirmation of the show cause notice dated 28 June 2017 - petition disposed off.
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