CC(PREV.), W.B. Vs. D.G. ELECTRONICS

JUDGEMENT

(1.) THE present miscellaneous application filed by the Revenue is for rectification of mistake which according to them has crept in the Tribunal's order no.A -1237/Cal/2000 dt.9.8.2000.

(2.) AFTER hearing both the sides and after going through the rectification application we find that the mistakes which the Revenue has pointed out are not mistakes which are apparent on the face of the records. The same are in respect of the evidences, which the Tribunal has already weighed and appreciated and arrived at a conclusion. The application as such does not fall within the scope of section 129B(2) of the Customs Act. It is well settled that under the garb of rectification application, review of the order cannot be sought by either side. Accordingly we reject the ROM application.