2000 (10) TMI 396

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..... he Appellant. Shri J.M. George, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The miscellaneous application asks for leave to place on record the corrigendum to the order of the Commissioner, in which he quantifies the duty payable, and to add to the grounds of the appeal filed in order to deal with this corrigendum. There is no objection from the departmental representa .....

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..... e by means of a subsequent corrigendum, amounting to review by the Commissioner of his own order. 4. The departmental representative contends that Section 112 of the Act relates penalty imposable, not to the duty payable on the goods, but to their value. The fact, that, by being ad valorem, the duty payable is a function of the value does not affect this fact. Therefore the decision cited by .....

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