1988 (11) TMI 219

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..... Harish Chander, Member (J)].  - M/s. Tracto Auto Industries (P) Ltd. have filed an application for rectification of the miscellaneous order No. R 36/84-NRB dated 11th December, 1984. A notice of hearing dated 5th October, 1988 issued on 6th October, 1988 was sent by registered A.D. post. Nobody has appeared on behalf of the applicant. The applicant has not filed any application for adjournm .....

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..... ion can only be made of an order passed under sub-section (1) of Section 129B of the Customs Act, 1962. The present application for the rectification of the order is in respect of the order passed under sub-section (2) of Section 129B of the Customs Act, 1962 and as such no application for rectification is maintainable. Even otherwise, in terms of provisions of sub-section (2) of Section 129B an a .....

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..... at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) shall make such amendments if the mistakes brought to its notice by the collector of Customs or the other party to the appeal:   Provided that an amendment which has the effect of enhancing the assessment or reducing a .....

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