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Mohan Singh Rajpurohit Versus CC (ADJ) , Mumbai

2016 (1) TMI 513 - CESTAT MUMBAI

Rectification of Mistake - appellant submitted that before the Tribunal they had requested for setting aside the order against the applicant. However, even though this Tribunal noted these submissions, in the findings it has been recorded that the im .....

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or recalling of the order as far as the applicant is concerned as it is an error apparent on the face of the record.

Held that:- We do not think it appropriate to interfere and rectify the said order under the garb of this present applicat .....

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enalty of ₹ 1,10,000/- has already been imposed the Proprietorship concern i.e. M/s. Shravan Enterprises. We set aside the penalty of ₹ 1 lakh imposed on him by the impugned order. Further, the order dated 07.05.2012 is modified to the ex .....

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ember (J) And Raju, Member (T) For the Appellant : Shri Anil Balani, Adv For the Respondent : Shri M.K. Mall, AC (AR) ORDER Per S S Garg The applicant has filed a Rectification of Mistake application in the appeal disposed of by this Tribunal vide it .....

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le licence without the knowledge of fraud and he had not cleared the goods imported under the said licence and had requested for re-export of the same. however, the order was passed by the adjudicating authority in violation of principles of natural .....

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nce) very well knew that the original licence issued was a licence with actual user condition and the same is not transferable and this observation is erroneous as far as the applicant is concerned. Accordingly, he prays for recalling of the order as .....

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s noted the submissions of the applicant but did not given any order. He further submitted that the proprietor Shri Mohan Singh Rajpurohit and his proprietary firm M/s. Shravan Enterprises are one and the same and separate penalties cannot be imposed .....

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