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2016 (6) TMI 718 - CESTAT AHMEDABAD

2016 (6) TMI 718 - CESTAT AHMEDABAD - 2016 (335) E.L.T. 527 (Tri. - Ahmd.) - Rectification of mistake - Held that:- Section 35C (2) of the Central Excise Act, 1944 provides that the Tribunal may rectify any mistake in order, apparent from the records. On a query from the Bench, the learned Advocate submits that at the time of passing the order, the legal position was against the assessee. It is further submitted that that this issue was challenged before the Hon'ble Supreme Court and the Hon'ble .....

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Bench in the case of Hindustan Liver Limited (2006 (8) TMI 9 - CESTAT, MUMBAI ) would not be applicable. - In view of the above discussions, we do not find any merit in the application for rectification of mistake - Application No. : C/ROM/10802/2015 In Appeal No. : C/56/2007 - Order No. M/11339/2015 - Dated:- 14-12-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Appellant : Shri Willingdon Christian, Advocate For the Respondent : Shri Lalatendu Patra, .....

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er of Customs, Mangalore 2015 (323) ELT 433 (SC). It is further submitted that the Larger Bench of the Tribunal, in the case of Hindustan Liver Limited vs. CCE, Mumbai 2008 (10) STR 91 (Tri. LB) held that when the decision rendered by the Apex Court is not considered, non-consideration of such binding precedent would constitute an error apparent on the face of record by applicability of doctrine of per-incuriam. He submits that after considering the decision of the Hon'ble Supreme Court in t .....

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ring both sides and on perusal of the records, we reproduce below the relevant portion of the Final Order dated 08.5.2013 of the Tribunal:- The appellant imported Acrylonitrile (AC) Vide Bills of Entry Nos. 1489 dated 24.02.2004, 1503 dated, 1572 & 1573 dated 23.03.2004, 58 dated 19.04.2004 for clearance of the goods on the basis of the value as mentioned in the out turn report. The value was determined on the invoice price. The Learned Advocate contended that the demand of duty on shortage .....

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