Tribunal denies Revenue's rectification application, upholds order setting aside penalty.

The Tribunal dismissed the Revenue's application seeking rectification of a mistake in the Final Order, which set aside the penalty imposed on the appellant. The Tribunal found that the matter had been decided on its merits after considering submissions from both parties and that no error was apparent on the face of the record. Consequently, the Tribunal upheld its previous order, concluding the legal proceedings in this case.

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Issues:
Rectification of mistake in the Final Order regarding penalty imposition.

Analysis:
The Revenue filed a miscellaneous application seeking rectification of a mistake in the Final Order passed by the Tribunal, which set aside the penalty imposed on the appellant. The Revenue had initially filed an appeal before the High Court, which was later withdrawn to file an application under Section 129B of the Customs Act, 1962. The Revenue argued that the Tribunal did not consider various grounds raised by them and wrongly concluded there was no evidence against the appellant. The Revenue sought to recall the Final Order and uphold the Order-in-Original passed by the Commissioner of Customs, Mangalore. However, the counsel for the respondent/assessee contended that there was no error in the Tribunal's order, as it was detailed and considered all grounds raised by the Revenue and their defense.

The Tribunal, after hearing both sides and examining the records, found that the appeal of the appellant had been allowed in a detailed order. The Revenue failed to identify any specific error in the Tribunal's order that required correction. It was noted that the grounds raised in the application were the same as those presented before the High Court when the appeal was withdrawn. The Tribunal concluded that the matter had been decided on merits after considering submissions from both parties, and no error was apparent on the face of the record. Consequently, the Tribunal dismissed the Revenue's application for rectification of mistake regarding the penalty imposition.

The judgment was pronounced in Open Court on 13/11/2018 by the members of the Appellate Tribunal CESTAT Bangalore, Mr. S.S. Garg (Judicial Member) and Mr. C.J. Mathew (Technical Member). The dismissal of the Revenue's application signifies the Tribunal's decision to uphold its previous order setting aside the penalty imposed on the appellant, thereby concluding the legal proceedings in this matter.

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