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2015 (6) TMI 986

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..... he Respondent. ORDER The applicant has filed an application of rectification of mistake in the order passed by this Tribunal on 21-10-2014. 2. Heard the ld. Counsel for the applicant who submits that the applicant has contested the liability of duty on account of non-accountal shortage of goods found at the time of inspection while weighment was done on estimate basis. It is also contested .....

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..... emsp;Heard the ld. Counsel for the appellant and perused the records. 4. On perusal of the records I find that this Tribunal has passed the following order : "It is contested by the ld. Counsel that when Commissioner (Appeals) has reduced penalty from Rs. 3,78,619/- to Rs. 50,000/- this clearly shows that there is no clandestine removal of the goods in question. 2. Record reveals th .....

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..... e appellant. 3. Appeal is disposed remanding the matter." 5. In fact, in this case the appellant has contested duty liability and consequently imposition of penalty. This Tribunal has not given any finding on the issue of duty liability. Therefore, I recall the order of this Tribunal dated 21-10-2014 and direct the registry to relist the appeal to be heard on merits. 6. With the .....

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