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TMI Blog2018 (2) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... d considered the entire record of the case. After such careful consideration the Tribunal has upheld the penalties imposed on M/s MAX Shipping & Forwarding Pvt. Ltd. as well as the Operational and Managing Directors. every sentence or words or argument order. Under the garb of rectification, a fresh order cannot be passed by the Tribunal. Rectification of Mistake application is misuse of ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. counsel for the appellant as well as Shri P Juneja; Ld. DP for the Revenue. 3. The Cd, Counsels submitted that in the Final Order the Tribunal has not discussed one of the main arguments raised in their appeal that the adjudicating authority declined to allow cross examination of witness sought by them. She submitted that the ground was taken up in appeal but the Tribunal has not given any f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act as well as 138 B of the Customs Act 1962. 5. Learned DR justified the impugned Order. He submitted that M/s MAX Shipping Forwarding Pvt. Ltd. have failed to safely transport the customs cleared containers to the gateway port. 6. We have considered the record of the case. At the time of passing the Final Order, the Tribunal had occasion to hear all connected parties a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dowell Co. Ltd. [2004 269 ITR 451 Karnataka]; and 3. CIT Vs. MalwaTexturising (P) Ltd [292 XTR 488 (MP)] 8. Apex Court in the case of Assistant Commissioner Income Tax V/s Saurashtra Stock Exchange 2008 (230) ELT 385 (SC) has observed as under:- 37. In our judgment, therefore, a patent, manifest and self-evident error which does not require elaborate discussion of evidence or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be covered by an error apparent on the face of the record. 9. In the light of our discussion and by considering the totality of the facts and circumstances of the case, we are of the view that Rectification of Mistake application is misuse of judicial process, and the same has no merit. 10. In the result, Rectification of Mistake application is dismissed. [Order Pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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