2010 (3) TMI 529

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..... The legality and correctness of the order passed by the CESTAT on 13-2-2006 in Final Order 624/2006 [2006 (205) E.L.T. 735 (Tri.-Bang.)] is called in question by the Revenue. 2. On the ground that the assessee has failed to fulfil the export obligation by issuing a show cause notice under S. 112 of the Customs Act, levied penalty by invoking the provisions of S. 114 of the Act, the assessee filed .....

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..... rrect provision of law or even otherwise by oversight if a wrong provision of law is mentioned, the same cannot be a ground for the Tribunal to set aside the order without examining the case of the parties on merits. Therefore, we are of the view, only on this short ground without answering the question of law, we have to set aside the order of the Tribunal and the matter requires to be reconsider .....

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