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2018 (8) TMI 638

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..... llant: Mr. Ashok Kumar, Advocate Present for the Respondent: Mr. Rakesh Kumar, D.R. ORDER PER: RACHNA GUPTA Present Order disposes of an application under Rule 41 read with Rule 31a of the CESTAT Rules, 1982 read with Section 129(B)(2) of the Customs Act, 1962 praying for rectification of mistake apparent on record in the Final Order No. C/A/51744/2018 - CU [DB] dated 08.05.2018 passed in A .....

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..... rsons existing with same name and thus has wrongly fastened the liability upon the appellant, the CHA. The Order is alleged to have an error apparent on face of its record accordingly is prayed to be modified/reviewed in terms of above mentioned facts. 3. While rebutting these arguments and justifying the Order of this Tribunal, Ld. DR has impressed upon that there is no such error apparent on re .....

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..... e Randheer Singh and infact had admitted in his statement about carrying out the forgery of the import invoices using his computer and using such forged invoices, mis-declared the imported goods in the bills of entry. Statement of Shri Rajendra, alias Raju, the G-card holder has been considered by the Tribunal. The perusal of above decisions makes it abundantly clear that there is no alleged error .....

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..... ustrial Tribunal that the same must be corrected ex-debit-a-justitae to prevent the abuse of its process and that such power inheres in every Court and every Tribunal. However, for the later case, unless and until there is an express power of rectification/ review and that the error sought to be corrected is apparent on the face of record that the rectification/ review on merits of an Order is not .....

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