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M/s. Hindustan Petroleum Corporation Ltd. Versus Commissioner of Customs (Import) , Mumbai

2015 (10) TMI 1202 - CESTAT MUMBAI

Rectification of mistake - Non consideration of written submission - Held that:- Under Section 129B (2) the Tribunal may amend any order with a view to rectifying any mistake apparent from the record. A rectifiable mistake must be obvious and must no .....

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t the same time we note that in our Order, we had merely remanded the matter to the Adjudicating Authority to examine the issue of unjust enrichment on the basis of facts and judicial pronouncements. - Rectification done. - Application No. C/ROM/9298 .....

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hri Ahibaran, Additional Commissioner (A.R.) ORDER Per : P.S. Pruthi ROM application is filed against final Order No. A/315/15/CB dt. 11.2.2015 on the ground that written submissions submitted on 29.1.2015 were not considered by the Bench while recor .....

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nnai 2000 (121) ELT 272 (Tribunal-LB) and on Cadchem Laboratories Vs. Commissioner of C. Ex. Chandigarh 2015 (317) ELT 388 (Tri.-Del.). 3. The Ld. AR stated that there is no mistake apparent on record which requires rectification by the Bench. 4. We .....

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unal may amend any order with a view to rectifying any mistake apparent from the record. A rectifiable mistake must be obvious and must not be such that its rectification leads to re-writing the Order on merits. Rectification should not result in rev .....

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amine the issue of unjust enrichment on the basis of facts and judicial pronouncements. Therefore it would suffice to rectify the mistake by adding the following para as para 5.5.A after para 5.5 and before para 5.6 in our Order dated 11.2.2015. 5.5A .....

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