Home Case Index All Cases Customs Customs + AT Customs - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 35 - CESTAT KOLKATARectification of the Order – Held that:- The Revenue has now filed misc. application stating that the delay was not for 279 days and it was only for 22 days as there was calculation error, thus, there was a mistake apparent on the face of the order - the Revenue has filed the rectification application after a period of six months from the date of the said order - In view of the provisions contained under Section 129 (B) (2) of Customs Act, 1962 the Tribunal can rectify the mistake apparent on the face of the order – In the present case, the application was filed after six months, thus the same is not maintainable. - rectification application dismissed. - Decided against the revenue.
|