https://www.taxtmi.com/caselaws?id=182539 Non-consideration of a material departmental exoneration order and supporting precedent constituted a mistake apparent from the record, because the omission concerned a vital submission that went to the basis of the earlier order. Rectification under section 35C(2) was therefore warranted. Penalty under section 112 of the Customs Act, 1962 could not survive where disciplinary proceedings on the same charge and evidence had ended in the appellant's favour, as the exoneration undermined the penalty foundation. The rectification application succeeded and the penalty portion of the earlier final order was set aside. en-us Mon, 10 Aug 2015 00:00:00 +0530 Thu, 01 Jun 2017 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182539 Non-consideration of a material departmental exoneration order and supporting precedent constituted a mistake apparent from the record, because the omission concerned a vital submission that went to the basis of the earlier order. Rectification under section 35C(2) was therefore warranted. Penalty under section 112 of the Customs Act, 1962 could not survive where disciplinary proceedings on the same charge and evidence had ended in the appellant's favour, as the exoneration undermined the penalty foundation. The rectification application succeeded and the penalty portion of the earlier final order was set aside. Case-Laws Customs Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182539