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<h1>CEGAT Tribunal dismisses 1988 appeal, upholds demand, reduces penalty, rejects recall request</h1> <h3>MANSI ENTERPRISES Versus COMMISSIONER OF CUSTOMS, BOMBAY</h3> MANSI ENTERPRISES Versus COMMISSIONER OF CUSTOMS, BOMBAY - 2002 (147) E.L.T. 1257 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi disposed of an appeal filed in 1988 on merits. A request for recall of the order was made based on specific grounds, but the Tribunal found no merit in the application and dismissed it. The penalty was reduced, but the demand was confirmed. The ROM application for recall of the order was not covered by provisions for rectification of mistake.