9911796707
TMI Blog2019 (3) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The above application for Rectification of Mistake (ROM) has been filed by the appellant seeking to rectify the mistake in the Final Order No. 41053/2016 passed by the Tribunal dated 27.06.2016. 2.1 On behalf of the appellant, Ld. Counsel Ms. S. Sridevi submitted that against the said Final Order, the appellant had filed appeal before the Hon'ble High Court of Madras. Vide judgement da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a substantial portion of the duty along with interest. Thereafter, on quantification of the duty demand, the appellant had paid up the balance duty and also 25% of the penalty. She submitted that as per proviso to Section 28(1A) of the Customs Act, 1962, the appellant, who is a co-noticee, ought to have been exonerated from further proceedings in case the duty, interest and 25% penalty had been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the submissions as well as the direction of the Hon'ble High Court and after perusal of the impugned Order, I am of the view that the appeal requires to be re-heard in order to consider the factual discrepancies as directed by the Hon'ble High Court. The impugned Final Order No. 41053/2016 dated 27.06.2016 is recalled. 6. The ROM application is allowed. The appeal is listed for hearing on 15.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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