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TMI Blog2023 (10) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... The Miscellaneous Application No.70481 2019 has been filed by the Revenue in terms of section 129B (2) of Customs Act 1962 for rectification of mistake apparent on the record in the Final Order No.A/71231/2019-SM[BR] dated 28.06.2019. By the impugned order the appeal filed by the Revenue was dismissed by the Tribunal holding as follows:- "As the redemption fine in the present appeal is to the tune of around Rs.11 lakhs and the penalty is around Rs.3.5 lakhs and also Rs.25,000/-. I find that the said appeal of the revenue is covered by the litigation policy floated by the Government of India. Accordingly, the appeal is not maintainable and the same is dismissed under litigation policy." 2. Revenue has filed this rectification of mistak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption fine of Rs.11 lakhs (Rupees Eleven lakhs only) the penalty imposed. While disposing of the appeal filed by the Revenue this appeal was overlooked and not disposed of. Hence vide order dated 05.08.2021, while hearing the rectification of mistake application and this appeal, Bench directed as follows:- "5. Accordingly, these appeals are adjourned. Both the appeals are tagged together. Put up this matter for further order as and when the Bench is available after three months." 4. I have heard Shri Manish Raj learned Authorized Representative appearing for the Revenue and Ms. Vedika Nath learned Advocate appearing for the appellant. 5. In case of Prakash Chandra Shantilal [2013 (290) E.L.T. 125 (Tri.-Ahmd.)] Ahmedabad bench held as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.70014 of 2023 dated 26.07.2023 in case of Shri Krishna Pratap Singh has held as follows:- "3. Following the above Division Bench order this appeal is rejected as not maintainable. The matter may be transferred to the Government Revisionary Authority if permissible in law. The appellant is at liberty to file an appeal with the Revisionary Authority notified by the Government of India." 5. In view of the above decision, I do not find the appeal filed by the appellant before this tribunal in case of seizure/confiscation of gold biscuits to be maintainable before this Tribunal. Accordingly the same is dismissed as non maintainable. 6. Same should have been the fate of the appeal filed by the Revenue which has been against the same orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . When Revenue itself has stated in appeal as above they cannot claim any error apparent on record taken for which their appeal was dismissed. The grounds stated in the application for rectification of mistake are not the part of records before the tribunal for consideration. The new facts and grounds taken in the rectification application, which were never the part of the appeal considered cannot justify the rectification application. Accordingly, this rectification of mistake application can be dismissed on this ground itself. However, even if this is to be allowed the appeal has to be dismissed as non maintainable as discussed earlier in this order. 10. In view of the above discussion as above: (i) Rectification of Mistake application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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