2008 (10) TMI 514

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. [Order per : P.G. Chacko, Member (J)]. In these applications filed by the appellants, it is submitted that there are apparent errors in Final Order Nos. 505-509/2008, dated 14-5-2008 [2008 (229) E.L.T. 228 (T)], to be rectified under sub-section (2) of Section 129B of the Customs Act. In the said final order, this Bench had considered two machines referred to as P77 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly in the nature of re-agitating the issue, which is not permissible under Section 129B(2) of the Act. 2. Yet another mistake pointed out by the appellants is that our final order is silent on the penalty-related issue. According to the counsel for the appellants, in the nature of this case, any penalty on them is unreasonable and unjust. The learned Counsel claims support from the decision of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch. Both sides referred extensively to HSN Explanatory Notes as also to technical literature in their bid to bring home to us their respective points. While the assessee wanted both the machines to be classified as ATMs, the Revenue opposed. They interpreted the relevant Tariff entries differently with the aid of HSN Explanatory Notes and technical literature. Aid was taken of a Board s circular a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X