COMMISSIONER OF CUSTOMS, AHMEDABAD Vs. MAHALAXMI EXPORTS

JUDGEMENT

(1.) THIS application for rectification of mistake is filed by the revenue against the Order No. A/1168/WZB/Ahbad/07, dated 11 -5 -2007 [2009 (233) E.L.T. 105 (T)].

(2.) LEARNED DR submits that the mistake apparent on the face of the record is as under: It is therefore submitted that the Honble CESTAT order No. A/1168/WZB/Ahbad/07, dated 11 -5 -2007 is not proper and legal as the Honble CESTAT has not given any findings of whatsoever on the grounds of appeal filed by the Department. The Honble CESTAT has reiterated and confirmed the findings of the Commissioner of Customs (Appeals). The said order -in -original was challenged before Honble CESTAT based upon the grounds of appeals as mentioned in paras 7 to 11 of memorandum of appeal. Since there is no findings on any of the grounds of appeal and the Honble CESTAT has disposed of the departmental appeal by reiterating the observations and findings of the Commissioner of Customs (Appeals). Accordingly, an error apparent on record has crept into the said CESTAT order which has given reason to file an application for rectification of mistake under Section 129B(2) of the Act. Accordinlgy, the appellant has decided to file an application for rectification of mistake against the said order of Honble Customs, Central Excise and Service Tax Appellate Tribunal, Ahmedabad No. A/1168/WZB/Ahbad/07, dated 11 -5 -2007.

(3.) LEARNED DR relies on the decision of the Honble Gujarat High Court in the case of Parle International Ltd. v. UOI - 2001 (127) E.L.T. 329 (Guj.).