TMI Blog2018 (11) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... pin point as to what is the error which is apparent on the face of the order which needs to be corrected. The Revenue has raised all the grounds in this application which were there before the Hon'ble High Court and subsequently, the Revenue has withdrawn the appeal before the High Court to move this application without pin pointing any error on the face of the record - there are no error appar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the High Court. But the said appeal was withdrawn by the Revenue and the Hon'ble High Court vide its order dt. 12/01/2017 permitted the Revenue to withdraw the appeal with a view to file application under Section 129B of the Customs Act, 1962. After the withdrawal of the appeal from High Court, the Revenue has filed the present application. In the application, the Revenue has given all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon certain decisions to give the appellant benefit whereas the Department has proved the charge against the appellant beyond doubt. 4. On the other hand, the learned counsel for the respondent/assessee submitted that there is no error apparent on the face of the oeder of the Tribunal and the Tribunal has passed a detailed order after considering all the grounds of appeal raised by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, we find that the Revenue has raised all the grounds in this application which were there before the Hon'ble High Court and subsequently, the Revenue has withdrawn the appeal before the High Court to move this application without pin pointing any error on the face of the record. The Tribunal decided the matter on merits after considering the submissions of both the parties and we do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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