9911796707
TMI Blog2018 (11) TMI 1765X X X X Extracts X X X X X X X X Extracts X X X X ..... of its issue - HELD THAT:- Fundamental to the provision in law is that a mistake in an order should not be perpetuated and should not mark the disposal of an appeal against such order. Imposing a limitation on such rectification is counter productive and counter intuitive. While holding that the applications have been filed in time, we take note that the rectifications now sought for does not arise from the body of the decision of the Tribunal but to the absence of reference of the appeals that were considered for disposal in that order. This is a matter that can be rectified by the Registry. Application dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... urt of Bombay in Commissioner of Central Excise, Mumbai - III v. NTB International Pvt. Ltd. [2014 (302) E.L.T. 481 (Bom.)], in Allied Fibers Ltd. v. Commissioner of Customs (Import) [2017 (357) E.L.T. 123 (Bom.)] and in IVP Limited v. Union of India [2018 (8) G.S.T.L. 356 (Bom.)]. 5. On a plain reading of Section 129B(2) of Customs Act, 1962 it would appear that, of the two elements therein, the condition of time is attached to the first and not to the second. For the sake of elucidation, it may be observed that rectification of a mistake apparent from the record may be given effect to either by the Tribunal on its own or, if mistake is brought to the notice of the Tribunal, by the Principal Commissioner of Customs/Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assuming the date of receipt to be the relevant date, there can be no objection to disposal of the application as it was within the limitation prescribed there. Again, noting that the Tribunal had not suo motu sought amendment, the question of any limitation on application by either side to the dispute was not decided upon. 7. It can thus be seen that none of the judgment of the Hon'ble High Court had occasion to consider the merit of the claim now made by the Learned Authorised Representative. In the circumstances of those cases, the Hon'ble High Court found justification for the rectification ordered by the Tribunal but did not need to go into the applicability of limitation when a party to the appeal sought rectification. It would ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
