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M/s. Vardhman Acrylics Limited Versus Commissioner of Customs, Kandla

2016 (6) TMI 718 - CESTAT AHMEDABAD

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 Supreme Court subsequently decided the issue in favour of the assessee, in t .....

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I ) 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, Authorised Representative ORDER PER : MR. P.K. DAS; The applicant filed this .....

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t 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 the case of Mangalore Refinery & Petrochemicals Limited (supra), the appea .....

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t 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 cannot be raised. He fairly submits that the issue is against them as per dec .....

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