2008 (3) TMI 547

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..... [Order per : T.K. Jayaraman, Member (T)]. This application under Section 129B(2) of the Customs Act, 1962 has been filed for Rectification of Mistake apparent from the records in respect of the Final Order dated 31-7-2007 by this Tribunal. 2. Shri Rajesh C. Kumar, learned Advocate, appeared on behalf of the applicant. He invited our attention to the Memorandum of Appeal at Ground (m), .....

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..... le Tribunal has not given his findings on the demand of interest. It was also pointed out that the interest quantified and recovered is to the tune of Rs. 88,85,494/-. The same is wholly illegal. St was further urged that the omissions of any findings in this regard by this Tribunal causes the appellant grave injustice and undue hardship. 4. The learned Departmental Representative stated that on .....

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..... ms of duty foregone in the notification 96/93. Therefore, we rectify the mistake by giving the following finding which is to be incorporated with the Final Order. As there is no provision for demand of interest under notification 96/93, the interest demanded is set aside. Thus, the ROM is allowed by incorporating the above finding. (Pronounced in open Court on 11-3-2008) - - TaxTMI - TMITax .....

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