2004 (10) TMI 433

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..... dent. [Order (Oral)]. The ROM has been filed by the Revenue. The single Member Shri G.A. Brahma Deva, since retired, has passed the Final Order No. 1172/2003, dated 2-9-2003. He had found that the seized goods were not smuggled ones and they were not notified under Section 123 of the Customs Act and hence by applying the ratio of the Tribunal ruling rendered in the case of Ravi Mittal v. .....

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..... garding this finding. I am of the considered opinion that no mistake arises for the purpose of recall of the order for re-hearing. The mistake should be apparent on record in the nature of arithmetical mistake for the purpose of rectification as held by the Larger Bench in the case of Dinakar Khindria v. CC, New Delhi - 2000 (118) E.L.T. 77 (Tribunal-LB). The Revenue can file an appeal against the .....

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