2018 (10) TMI 273

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..... cision in re M/s Ammunition factory was rendered on a set of facts that does not have a bearing on the submission made by Learned Counsel - the said order had been dictated and pronounced in open Court and any deficiency in recording of submission should have been brought to the notice there and then. There is no merit in the application for rectification of mistake which is dismissed. - APPLI .....

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..... hould be allowed upon bringing exported goods back into India while their submission was for treatment identical to that accorded to goods manufactured in India and cleared on payment of 'nil' duty. She points out that the denial of the exemption also would appear to be an error as, in a similar dispute, the Tribunal had allowed the benefit of the said notification to M/s Ammunition Facto .....

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