TMI Blog2017 (12) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... - There is no clerical or arithmetical mistake in the present appeal. The submission of the appellant has been considered. It is not necessary to impede each and every argument of the appellant. Only the cumulative effect will have to mention in the order. It may be mentioned that in the garb of rectification, fresh order cannot be passed on merit. Oversight of fact/not considering arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eon pertaining to bill of entry No.487751 dated 23.11.2006 as confirmed under Part (ii) of the Order-in-Original under Section 28 B of Customs Act, 1962 might have been set aside on similar terms as the demand under Section 28B for ₹ 2,19,52,108/- has already been set aside for being beyond a period of 5 years. ii. Demand of duty of ₹ 76,83,582/- and interest of ₹ 11,94,532/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on merits. There is no clerical or arithmetical mistake in the present appeal. The submission of the appellant has been considered. It is not necessary to impede each and every argument of the appellant. Only the cumulative effect will have to mention in the order as per the ratio laid down in the case of CIT Vs Karam C, Thappar, 176 ITR 535 SC. 5. It may be mentioned that in the garb of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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