VIKAS SHIPPING AGENCY Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This application for rectification of mistake is directed against the Tribunal's Final Order Nos. A/212 -217/WZB/2005/C -I dated 22 -3 -05,. The contention of the applicant is that the Bench while passing the final order failed to take into consideration the law laid down by the Tribunal in the case of Godrej Soaps v. CCE Mumbai even though the case is cited before it. We observe that indeed the case was cited before us. We perused the order passed by us. We do not find any reference to the decision cited supra in the order. We therefore allow the application.

(2.) Appeal is raheard.

(3.) The facts are set out in the impugned order. Having regard to the fact that the goods in question were destroyed in fire and have not actually been consumed in the DTA the Bench passed the impugned order reducing the penalty under Section 112 on the applicant (M/s. Vikas Shipping Agency CHA firm) to Rs. 50,000/ -. Penalty on the partner of the firm is set aside.