2019 (1) TMI 729

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..... ld remain the same inasmuch as the same were the continuation of the earlier proceedings. The objection of the learned Commissioner, Customs, Noida that the same facts stand repeated in the present order, by no stretch of imagination can be said to be a mistake. The present applications not only refer to any mistake in the order but are frivolous applications, showing non application of mind - .....

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..... remanded. As such the learned Commissioner has observed that this is a mistake on the part of the Tribunal, requiring rectification. 2. We note that the vide earlier order of the Tribunal, matters were remanded. Commissioner (Appeals), in remand proceedings held in favour of the assessee. Against the said order of Commissioner (Appeals), Revenue had filed three appeals which were disposed of by .....

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