9911796707
TMI Blog2024 (10) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal allowed the provisional release of the goods being tyres under consideration on the conditions mentioned in paragraph 8 of the said order. 2. Although the above order is appealable, the Petitioner has challenged by way of a writ petition and in paragraph 8 of the petition have stated that the Tribunal has not considered the test reports issued by IRMRA and no opportunity of hearing was afforded to the investigating agency and, therefore, there is violation of principles of natural justice by the Tribunal. The said paragraph further states that the instant petition involves determination of question of fact as to whether impugned goods were sent for testing to IRMRA and whether the impugned goods are TBR tyres or mining tyres. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive fairly conceded the fact that the IRMRA reports were not earlier filed nor brought to the notice of the Bench at the time of hearing and the same have been made available to the Bench now. We find that the Revenue who have not brought these reports on record at the time of original hearing cannot claim that there was a mistake apparent on record while passing the final order cited above. We are of the considered opinion that any omission or lapse on the part of the applicants to present the evidence which is in their favour before the Bench cannot be a reason for filing an application for rectification of mistake. We are of the opinion that there was no mistake apparent on record as the Bench was denied an opportunity of going through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there are no such reports available and if the said representative was not sure, he ought to have requested the Tribunal for some time to verify and ascertain the correct position. Having not done so, now the said representative has conceded in the course of the rectification hearing that although these reports were available, the same were not filed and the same was not brought to the notice of the Bench. 8. In our prima facie view, this is a serious matter that requires consideration by the highest officer of the department as to how such a thing could happen. Moreover, this is a case where there were a series of appellants before the Tribunal and the financial stakes were high. The Departmental officials/ representatives wield power, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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