9911796707
TMI Blog1998 (11) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... L. Peeran, Member (J)]. This application for rectification of mistake arises from Final Order No. 2623/96, dated 12-12-1996 in Revenue Appeal against Order-in-Original No. 32/94, dated 26-7-1994 passed by Commissioner of Customs, Bangalore in the following manner :- I enhance the assessable value of 170 used diesel engines to Rs. 12,53,946/- CIF value + 12,539/- being 1% handling charges. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alore under Section 112 of the Customs Act, 1962 for misdeclaration and non-declaration of diesel engines and parts. 2. The Revenue was aggrieved with the said order and had sought for enhancement of penalty and fine. By the impugned final order, the Tribunal remanded the case for de novo consideration to refix the fine and penalty in the matter in terms of the observations made in the final or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal confirmed the imposition of fine and penalty ordered in the said Order-in-Original No. 32/94 dated 26-7-1994. It is therefore submitted that since the fine and penalty in terms of Order-in-Original has already been confirmed by the Tribunal, subsequent order of the Tribunal remanding the case in Revenue s appeal does not arise and hence it is prayed that the Tribunal Order No. 2623/96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d importer s appeal and hence it could not have been heard. Then Revenue appeal came-up independently and the Bench comprising of Shri V.P. Gulati, Vice President and Shri T.P. Nambiar, Member disposed of the appeal noting that the respondents were not present despite notice. The appeal was allowed by remand. Therefore, as pleaded by the importer/respondent, there is an apparent mistake on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Order No. 2623/96 dated 12-12-1996 is recalled by allowing this ROM application. 5. We have heard both sides in respect of Revenue Appeal No. C/371/95 and we notice that the Tribunal by Final Order No. 821/94 dated 9-11-1994 in the importer s appeal has confirmed the order-in-original and held that the fine and penalty to the extent imposed is justifiable. As the Tribunal has already upheld th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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