9911796707
TMI Blog2010 (7) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) - set aside the impugned order and remand the matter back to the learned Commissioner (Appeals) to re-consider the issue as an appeal and pass a speaking order – Appeal allowed - C/634/2009 - 1017/2010 - Dated:- 5-7-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri B.N. Gururaj, Advocate, for the Appellant. Shri M. Vivekanadan, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. - When this matter was called out on the earlier date, the learned Counsel was directed to submit a copy of the withdrawal of the Writ Petition filed by them against the Order-in-Appeal. Today, the learned Counsel submits the application made by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12th licence, it is his submission that they applied for rectification of the mistake under provisions of Section 154 of the Customs Act, 1962. It is his submission that after protracted correspondence with the Adjudicating Authority, a letter dated 16-6-2009 was issued by the Adjudicating Authority indicating that no correction is required in the OIO No. 26-11-2008. He would submit that they filed an appeal against this letter as also against the OIO dated 26-11-2008. He draws our attention to the impugned order and submits that as regards the OIO dated 26-11-2008, the adjudicating authority has dismissed the same on the ground of limitation. He would submit that as regards the letter dated 16-6-2009, it is his submission that the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accidental slip or omission. Applicability of the Section cannot be invoked in the instant case. 2.Hence no correction in the Order in Original No. 210/26-11-08 can be made under Sec 154 of the Customs Act, 1962. Yours sincerely, (P.M. MOHIYUDDIN) ASST. COMMISSIONER OF CUSTOMS ICD, BANGALORE 6.1 It can be seen from the above reproduced letter, that this letter is informing the assessee rejection of their request for correction, which in turn causes a fiscal liability/burden on the appellant and the question involved in this case is whether EODC was obtained for the 12th licence or not. We also find that the assessee has produced his copy of the EODC for our perusal, as seen in appeal memoranda. Since the letter dated 16- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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