MUSTAN TAHERBHAI Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) THIS application for rectification of mistake is filed by the appellant -applicant for rectification of error apparent on the face, in our Final Order No. A/1139 -1140/WZB/AHD/2012, dated 6 -8 -2012 [2012 (286) E.L.T. 113 (Tri. -Ahmd.)].

(2.) LD . Counsel would submit that the Final Order dated 6 -8 -2012, though having disposed of the two appeals i.e. Appeal No. C/1783/1994 and C/1/2008, the findings recorded in the order are not in respect of Appeal No. C/1/2008. It is his submission the impugned Order -in -Appeal No. C/1/2008, is in respect of the duty liability of Additional Duty of Customs, popularly known as CVD. He would draw our attention to the findings recorded by this Bench in the order and submit that their challenge in the appeal is very clearly indicated in Para No. (v) in the memoranda of appeal. It is his submission that when the appeals were heard, they had specifically argued, but their submission was not considered, while passing the order which is in respect of only Appeal No. C/1783/1994.

(3.) LD . Special Counsel appearing on behalf of the Revenue, would submit that there is an error as there are no findings on this issue.