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TMI Blog2019 (9) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... any case the appeals are to be reheard now on merits. It would be still open to the petitioner to canvass before the Tribunal as to how this matter is covered by the judgment of Delhi High Court in M/S MANGALI IMPEX LTD., M/S PACE INTERNATIONAL AND OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2016 (5) TMI 225 - DELHI HIGH COURT] and therefore was required to be remanded back to the Adjudicating Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation filed by the respondent-department has been allowed. The Tribunal in its order has held that order earlier passed by it suffered from mistake apparent on the face of the record so as to justify invocation of its power under Section 129B of the Customs Act, 1962 (for short the Act ) so as to rectify such mistake. Learned counsel for the petitioner has submitted that the very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in Mangali Impex Ltd. Vs. Union of India, 2016 (335) ELT 605 (Del.) and not on the question whether Commissioner of Customs (Preventive), Jodhpur had the competence to issue notice under Section 18(2) of the Act. Therefore, the very foundation of the impugned order is wrong. The Tribunal has given detailed and weighty reasons to support its view that the order earlier passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Ltd. (supra). The Tribunal therefore held that consent was given by the authorised representative of the department against the record which necessitated recall of the final order for rehearing of the appeals on merits. The Tribunal in support of its view relied upon the judgment of the Supreme Court in Deva Metals Powders (P) Ltd. Vs. Commissioner, Trade Tax (UP), 2008 (221) ELT 16(SC); Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be still open to the petitioner to canvass before the Tribunal as to how this matter is covered by the judgment of Delhi High Court in Mangali Impex Ltd. (supra) and therefore was required to be remanded back to the Adjudicating Authority. If the Tribunal is persuaded, in that event, it would be passing order on merits of the case rather than on the basis of consent of the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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