2019 (4) TMI 187

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..... dered while passing the order dated 23.08.2017. In that circumstances, it is a mistake apparent on record while not considered the decisions which are relevant on the assessee. The order dated 23.08.2017 is recalled and direct the registry to list the appeal for re-hearing on the said issue in due course - ROM Application allowed. - Appeal No. C/182/2011, Application No. C/ROM/60303/2018 - M/6 .....

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..... case of Kusum Alloys vs. Commissioner of Customs, Bangalore - 2005 (192) ELT 492 (Tri.-Bangalore) has held that belated production of end use certificate will not disentitle the party of benefit of Notification No. 83/1990-Cus. As Tribunal has not considered those decisions, therefore, there is a mistake apparent on record and same is required to be rectified. Therefore, to that extent in the .....

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..... considered while passing the order dated 23.08.2017. In that circumstances, it is a mistake apparent on record while not considered the decisions which are relevant on the assessee. Therefore, the order dated 23.08.2017 is recalled and direct the registry to list the appeal for re-hearing on the said issue in due course. With these terms, the application for rectification of mistake is allowed. .....

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