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2015 (8) TMI 1282 - CESTAT NEW DELHI

2015 (8) TMI 1282 - CESTAT NEW DELHI - 2016 (333) E.L.T. 366 (Tri. - Del.) , 2017 (49) S.T.R. 376 (Tri. Del.) . - Maintainability - Whether there is a mistake on the face of records - Appellant contended that Tribunal failed to consider the vital fact and also the decision relied by the appellant, which amounts to an error apparent on the face of records - Held that:- the disciplinary proceedings initiated against the appellant on the charge of abetting smuggling activities culminated in dropp .....

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, 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 disciplinary proceedings under CCS (CCA) Rules, 1995 are dr .....

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gh, Member (T) and Ms. Sulekha Beevi C.S., Member (J) Shri S.K. Pahwa, Advocate, for the Appellant. Shri B.B. Sharma, DR, for the Respondent. ORDER [Order per: Sulekha Beevi C.S., Member (J)]. - The above ROM application is filed by the appellant in Appeal No. C/483/2007-CU(DB) alleging that there is an error apparent on the face of records in the Final Order Nos. C/A/53952-53958/2014-CU(DB), dated 15-10-2014, whereby the said appeal was dismissed. The issue involved is the imposition of penalty .....

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lant 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 Ji .....

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ants by their application is seeking review of the order for which the Tribunal has no powers. The Tribunal has passed a considered order after examining the submissions made at the time of hearing. 4. Heard both sides. The foremost issue to be analyzed is whether there is a mistake on the face of records as contended by the counsel for the appellant. In a catena of decisions it is settled that a mistake which is obvious and self evident is a mistake apparent from the records. The discovery .....

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