MAX INDIA LTD. Vs. COMMISSIONER OF CUSTOMS, NEW

JUDGEMENT

(1.) In the instant case a sum of Rs.15 lakhs deposited by the appellant/assessee as a condition precedent for entertaining the appeal was not returned even after the appeal was decided in his favour way back on 17 -1 -1996. He had to move from pillar to post to get back the money. By order dated 20 -12 -2000 this Tribunal directed to dispose of the manufacturer's claim expeditiously and in case of appeal ordered payment of interest at the rate of 10.5% per annum from 20 -12 -2000. The Departmental Authorities did not return the money. Thereupon, by order dated 31 -1 -2001, this Tribunal directed the return of the whole amount of Rs. 15 lakhs together with interest at 10.5% per annum from 20 -12 -2000 as ordered vide order dated 20 -12 -2000. In other words, the party who was entitled to interest from 17 -1 -96 was denied interest up to 20 -12 -2000. Revenue seeks to interface with this direction by moving this application as if its one for rectification of mistake under Section 129B(2) of the Customs Act,1962. While passing the order dated 31 -1 -2001, no mistake has been committed by this Tribunal, much less a mistake falling within the ambit of Section 129(2) of the Act. In this view of the matter, this petition is ill -conceived. We dismiss the same. Pronounced and dictated in the open court.