TMI Blog2019 (1) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... t - Held that:- There is no dispute to the fact that the order of the Adjudicating Authority, which was confirmed in appeal has not reached its finality, as admittedly, the rectification petition filed by the petitioner is still pending before the first respondent and that the same is posted for hearing on 31.01.2019. The order to be passed in the rectification petition will certainly have a b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had exported Flexible Intermediate Bulk Container Bags (FIBC) in the capacity of manufacturer exporter and claimed 100% duty drawback on all Industry rates. During the disputed period, because of huge exports orders, the petitioner had sourced the above goods from another manufacturer and exported the same, under the claim of 100% duty drawback as merchant exporter on all Industry rates. Subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and their sister concern and also imposing penalty on them. The petitioner filed an appeal before the first respondent. However, the appeal was dismissed on 16.03.2018. The order of the first respondent in dismissing the appeal, is not correct and it violates the principles of natural justice. The petitioner submitted a petition for rectification of mistake under Section 129B(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position that the rectification petition filed by the petitioner is posted for hearing on 31.01.2019 and therefore, he submitted that the merits of the order in original passed by the Adjudicating Authority, cannot be raised in this writ petition. 5. There is no dispute to the fact that the order of the Adjudicating Authority, which was confirmed in appeal has not reached its finality, as admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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