2000 (6) TMI 651

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lekar, Member (T)]. - Appeal No. C/564-V/95-Bom. filed by Commissioner of Customs, Mumbai was dismissed by the Tribunal on the following grounds : "When the matter came up for hearing on 5-5-1999, we observed that the Statement of Facts related to a totally different case namely that relating to M/s. Rajiv Enterprises. The order in appeal cited in the Statement of Facts was also different from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has not filed any application for rectification before the Tribunal but has sent the prayer to the DR's office. This shows indifference. We hold that this appeal is not maintainable and dismiss the same." 2. We find that today an application for rectification of mistake has been filed by the said Commissioner under Section 129B(2) of the Customs Act, 1962. The relevant portion of this appli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3. The subject provision empowers the appellate Tribunal to amend any orders passed by them in the presence of an error apparent on the face of the record. We find that the ld. Commissioner has continued to omit applying his mind in making this application also. He has not understood that this provision is not for rectification of his mistake. 4. Finding no merits in the application we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X