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TMI Blog2003 (1) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - This is an application filed by M/s. Orion Conmerx (P) Ltd. for rectification of mistake in final order No. A/903/2002-NB(SM), dated 24-7-2002. Shri R. Pal Singh, learned Consultant, submitted that the issue involved in the appeal filed by the applicant was whether the goods manufactured by them were eligible to exemption from duty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that the export should take place within 6 months from the date of import of raw material duty free; that the execution of bond undertaking the export within 6 months was itself an extra legal requirement insisted on by the Customs authorities, and therefore, any violation of terms of bond did not effect the clearance at nil rate of duty under the notification. 2. Opposing the praye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty was demanded from them in terms of bond which was executed by them for the purpose of availing the benefit of the notification; that the goods were allowed to be imported free of duty subject to fulfilment of export obligation. 3. I have considered the submissions of both the sides. There is no force in the submissions of the learned Consultant that a mistake is apparent on record as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Dinker Khindriya v. C.C., New Delhi, a decision on a debatable point of law or facts is not a mistake apparent from the record and the debatable issue cannot be the subject of an Order of rectification. Rectification of mistake does not envisage the rectification of an alleged error of judgment. However, I agree with the learned Consultant that a mistake had crept in the final order in confirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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