TMI Blog2015 (8) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal while passing the impugned Final Order has failed to consider the same. So also the decision relied by the appellant was also not taken note of. The Tribunal being the ultimate fact finding forum, the non-consideration of such vital fact, the omission of which has bearing upon the decision arrived, in our view, is an error apparent on the face of records. Therefore, we hold that there is an error which calls for exercise of jurisdiction of the Tribunal under Section 35C(2) for rectification. Imposition of penalty - Section 112 of the Customs Act, 1962 - Appellant submitted that on similar facts this Tribunal in Commissioner of Customs, Amritsar v. Parminder Jit Singh [2013 (7) TMI 377 - CESTAT NEW DELHI] has held that when dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the appellant. That in the said departmental proceedings, the appellant was exonerated while the appeal was pending before the Tribunal. That this fact was brought to the notice of the Tribunal at the time of hearing. Moreover, the appellant filed a Misc. Application No. C/Misc. 52544/14-CU(DB), dated 1-5-2014, seeking permission to urge the aforementioned aspect as an additional ground. Along with the Misc. application a copy of the order of the departmental proceedings and also copy of the decision rendered in Commissioner of Customs, Amritsar v. Parminder Jit Singh - 2013 (293) E.L.T. 241 (Tri. - Del.) on identical facts was furnished. The learned counsel argued that the Tribunal failed to consider this vital fact and also the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal while passing the impugned Final Order has failed to consider the same. So also the decision relied by the appellant was also not taken note of. The Tribunal being the ultimate fact finding forum, the non-consideration of such vital fact, the omission of which has bearing upon the decision arrived, in our view, is an error apparent on the face of records. We therefore have to hold that there is an error which calls for exercise of jurisdiction of the Tribunal under Section 35C(2) for rectification. 6. The grievance of the appellant is that the Tribunal failed to consider the fact that the departmental proceedings have culminated in his favour. As rightly pressed by the learned Counsel for the appellants, on similar facts this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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