https://www.taxtmi.com/caselaws?id=351134 The High Court ruled in favor of the respondent-assessee, dismissing the appeal brought by the appellant-revenue. The Court held that the Customs Excise and Service Tax Appellate Tribunal had the authority to recall its order under Section 129B(2) of the Customs Act for rectification of a mistake apparent on the face of the record, aligning with Supreme Court precedents. The judgment emphasized that this power is distinct from the inherent power of a Court to recall its order, leading to the dismissal of the appeal with no order as to costs. en-us Fri, 23 Jun 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351134 The High Court ruled in favor of the respondent-assessee, dismissing the appeal brought by the appellant-revenue. The Court held that the Customs Excise and Service Tax Appellate Tribunal had the authority to recall its order under Section 129B(2) of the Customs Act for rectification of a mistake apparent on the face of the record, aligning with Supreme Court precedents. The judgment emphasized that this power is distinct from the inherent power of a Court to recall its order, leading to the dismissal of the appeal with no order as to costs. Case-Laws Customs Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351134