2007 (11) TMI 309

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..... lty under Section 112(a) or (b) of the Customs Act. In our opinion this is purely a finding of fact. There is nothing brought to our attention warranting this Court coming to the conclusion other than what the learned Tribunal had arrived at - penalty upheld - appeal dismissed. - 61 of 2007 - - - Dated:- 29-11-2007 - F.I. Rebello and R.S. Mohite, JJ. [Order]. - P.C. : The Appellant thoug .....

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..... ch whilst disposing off the matter observed, that if the Appellant moves application it will be for the Tribunal to consider it in accordance with law. The Appeal along with the order for rectification application was disposed of by order dated 15th December, 2005. 3. The Appellant thereafter preferred one more rectification application. It is the submission of the Counsel that the expression " .....

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..... iginal order-in-appeal as also the first order of rectification. In so far as the second order of rectification is concerned we leave that question open as to whether an appeal would be maintainable against that order, to this Court. 6. We have, however, considered the matter on merits. We find from the order of the Tribunal that they have concurred with the finding of fact of the authorities .....

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