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2018 (9) TMI 820 - AT - Central Excise


Issues: Rectification of error in Final Order

In the judgment delivered by the Appellate Tribunal CESTAT HYDERABAD, the issue revolved around a rectification of error application filed by the Revenue concerning Final Order No. A/31557/2017 dated 08.09.2017. The specific point of contention was the Tribunal's reliance on a previous order in a similar case and the application of CBEC's Circular No. 96/2002 regarding shore tank measurement for Customs duty assessment. The main dispute was whether the Tribunal's decision in the present case was in line with the earlier order and the relevant Circular.

The Tribunal, after hearing arguments from both sides, established that it had followed its own order from a previous case involving the same importer decided on 23.06.2017. The Bench considered the arguments and findings of the First Appellate Authority, particularly emphasizing the correct method of measuring the quantity of cargo in shore tanks. It was concluded that the Final Order dated 08.09.2017 was accurate, and there was no apparent error on record. Consequently, the application for rectification of mistake was dismissed for lacking merit.

 

 

 

 

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