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2015 (1) TMI 117 - MADRAS HIGH COURTEnhancement of penalty - Power of Tribunal u/s 129b(2) - No notice issued - Held that:- Tribunal has recorded that though notice was issued to the respondent, he has not chosen to appear before the Tribunal. Therefore, it would not lie in the mouth of the appellant to state that no notice was issued by the Tribunal before an order of enhancement is passed. Power to enhance penalty - Held that:- appellant has misconstrued the Section 129B. All that Section 129B(2) of the Act contemplates is that after passing an order under Section 129B(1) of the Act, if the Tribunal, at any time within six months from the date of such order passed under Section 129B(1) of the Act, decides to rectify any mistake apparent from the record, it shall make amendment to any order passed under Section 129B(1) of the Act and shall make such amendments if the mistake is brought to its notice by the Commissioner of Customs or the other party to the appeal. In such event, the proviso to Section 129B(2) of the Act mandates issuance of notice. In the case on hand, it is not rectification of mistake by the Tribunal. Therefore, proviso to Section 129-B of the Act does not apply to the facts of the present case. - Decided in favor of Revenue.
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