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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.) - 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 dropping the charges and exonerating the app .....

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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 dropped, the imposition of penalty u .....

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vi 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 under Section 112 of the Customs .....

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al 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 (T .....

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ng 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 of the mistake must not require l .....

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