https://www.taxtmi.com/caselaws?id=121360 The Tribunal dismissed the applicant's request for rectification of a mistake in the final order concerning the confiscation of goods. The Tribunal aligned with the Revenue's position that goods, even if not physically available, could be subject to confiscation and fines. Citing previous cases and Supreme Court guidance, the Tribunal emphasized that differing interpretations do not constitute an obvious mistake warranting rectification. Consequently, the Tribunal upheld the original decision that the goods in question were liable for confiscation, leading to the dismissal of the applicant's application. en-us Fri, 10 Nov 2006 00:00:00 +0530 Mon, 30 Jul 2012 11:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121360 The Tribunal dismissed the applicant's request for rectification of a mistake in the final order concerning the confiscation of goods. The Tribunal aligned with the Revenue's position that goods, even if not physically available, could be subject to confiscation and fines. Citing previous cases and Supreme Court guidance, the Tribunal emphasized that differing interpretations do not constitute an obvious mistake warranting rectification. Consequently, the Tribunal upheld the original decision that the goods in question were liable for confiscation, leading to the dismissal of the applicant's application. Case-Laws Central Excise Fri, 10 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121360