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M/s Terapanth Foods Ltd. and M/s The Kutch Salt & Allied Industries Ltd. Versus Commissioner of Customs-Kandla

2016 (6) TMI 862 - CESTAT AHMEDABAD

Rectification of mistake in the order - Held that:- On careful consideration of the arguments of both sides and perusal of records, we find that contention of the Ld AR that the shipping bills are not finally assessed would require this Tribunal to re-examine records and re-appreciate evidences. This would amount to review of its own order which is not sanctioned by law. - Another mistake that the Tribunal disposes of the appeals pertaining to two OIOs viz., OIO No KDL/COMMR/PVRR/24/2014-15 .....

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f Mistake in the Tribunal Order No A/11528-11532/2015 dtd 20.10.2015. 2. Heard both sides and perused the records. 3. The Ld AR for the Revenue submits that there are two mistakes apparent on record in the above mentioned order of the Tribunal. The first mistake is that the said order of the Tribunal disposes of the appeals pertaining to two OIOs viz., OIO No KDL/COMMR/PVRR/24/2014-15 dt 31.3.2015 and OIO No KDL/COMMR/ PVRR/27/2014-15 dt 31.3.2015. However, only one order is mentioned on the tit .....

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.2015". 4. Ld AR for the Revenue further submits that the second mistake in the said order of the of the Tribunal is that at Para 6 of the subject order the Tribunal has taken into consideration a letter dt 13.10.2015 of the Principal Commissioner of Customs which stated that the four shipping bills concerned in the appeals were assessed finally. He submits that the said information in the said letter is factually not correct, and the said shipping bills were not finally assessed as mention .....

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argued vehemently that the shipping bills were assessed finally as reported by the Principal Commissioner of Customs, vide his letter dtd 13.10.2015 as well as on the basis of other evidences. Hence, the matter has to be gone into detail and argued at length which would amount to review of the Order of the Tribunal dtd 20.10.2015 which is not permitted by law. He relies upon the decision of the Hon ble Supreme Court in the case of CCE, Belapur, Mumbai vs. RDC Concrete (I) P Ltd -2011(270)ELT.62 .....

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