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2011 (3) TMI 555

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..... or rectification of mistakes - This shows that the officers of the Revenue are not working properly and filing the appeal in a casual manner without going into the facts - The appeal was filed in the year 2002, the appellant sought amending the name of the respondent in 2011 cannot be permitted at this stage - Appeal is rejected - E/3876/2002-Mum - M/247/2011-WZB/C-II/(EB) - Dated:- 9-3-2011 - .....

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..... Ltd. also filed an appeal against the impugned order of confirmation of duty, interest and penalty and the said order was set aside by this Tribunal. Thereafter, the present appeal was listed before this Tribunal for final disposal. This Tribunal observed that since the adjudication order has already been set aside in the appeal filed by respondent, this appeal merges with that order hence, this .....

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..... . During this period, Revenue has filed a miscellaneous application for Rectification of Mistake stating that a typographical error has been occurred in the appeal memo the same has also been taken on record. 5. The learned DR submitted that there was a typographical error in the Form EA 5 wherein the name of the respondent was mentioned as M/s. Mahindra Mahindra Ltd. instead of Shri Mohan Rag .....

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..... appeal papers we find that as no relief has been sought by the appellant against Mahindra Mahindra (respondent), this appeal is not maintainable. Therefore, an application for rectification of typographical error was filed. This shows that the officers of the Revenue are not working properly and filing the appeal in a casual manner without going into the facts. The appeal was filed in the year .....

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