TaxTMI 
TaxTMI 
1987 (2) TMI 335
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....r. 3. A brief narration of the prior events would be necessary in order to assess merits of the contentions raised by the applicants. 4. The two applicants imported two Toyota Carona 1600 DLX Sedans. They presented the manufacturer's invoice at the time of the assessment. The Assessing Authority accepted the invoice value and after adding freight, insurance and landing charges to the FOB value stated in the invoice, determined the duty payable. The claim of the applicants to 15% discount on the manufacturer's invoice was rejected by the Assistant Collector. Their appeals to the Collector of Customs, Bombay also failed. They moved the Tribunal alongwith two other. Appeal Nos. 379/84A, 357/84A (filed by Shri N.S. Bhatnagar) and 2176/83A....
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....86 the Tribunal rejected the application holding that the rectification of an error was restricted merely to a patent or apparent mistake on the face of the record and that the points that were sought to be canvassed were something which could be established only by a long drawn process of reasoning especially on points on which there existed two opinions. 6. The applicants again moved the Tribunal at another application for rectification in ROM No. 4/86A. In Misc., Order Nos. 90/93/86 the Tribunal considered the application and rejected the same as being totally devoid of merits and vexatious. The orders were passed on 7-5-1986. 7. ROM 30/86A has been filed on 8-9-1986 and ROM No. 37/86A on 27-10-1986. It is averred in the applicatio....
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....rovisions, the duties are to be equal to excise duty leviable on like goods manufactured in India components or ingredients employed in the manufacture of such like goods. Under Section 4 in order to determine the value at place of removal, the Trade discount, Transportation expenses etc. have to be deducted. Rule 3 and Rule 7 of the Valuation Rules, 1963 and Customs (Export of Tea on Consignment Account to U.K.), Valuation Rules, 1968 prescribed allowances of all expenses from the auction sale proceeds inclusive of freight, insurance and Trade Discount. The Tribunal has not considered this aspect. The Tribunal has ignored the unrebutted affidavit filed in the proceedings; (iii) the departmental circular providing for 15% discount would ....
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....on 29-1-1985. The learned counsel stated that he has preferred an appeal before the Hon'ble Supreme Court and that it is pending admission. 13. With this background, we have to find out whether these applications should be allowed. It is well settled that under 129B(2), the Appellate Tribunal may at any time within four years from the date of order with a view to rectify any mistake apparent from the record amend any order passed by it. The term "mistake" apparent from the record indicates that it should be something which appears to be ex-faci erroneous and is incapable of argument or debate. The power to rectify a mistake is undoubtedly a limited power. It is not a power of revision or review but restricted to correct only those mistak....