1990 (11) TMI 278

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....icants. Shri M.S. Arora, J.D.R., for the Respondents. [Order per: Harish Chander, Member (J)]. -  The present R.O.M. Application emerges from Tribunal's Misc. Order No. 30/90-B1 dated 19-01-1990. By the present Application, the appellants have pointed out certain mistakes apparent from record in Para No. 15 of its order. Shri M.S. Arora, Ld. J.D.R., at the outset of the hearing raise....

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....alf of the appellant fairly stated that in view of the submissions of the Ld. J.D.R. that the Misc. Order No. 30/90-B1, dated 19-01-1990 is not a final order and as such rectification application under sub-section (2) of Section 35C of the Central Excises & Salt Act, 1944 is not maintainable. He makes a prayer for the grant of permission for the withdrawal of the Application for Rectification of M....

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.... assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard." A simple perusal of sub-section (1) of Section 35C and sub-section (2) of Section 35C clearly shows that an application ha....

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....ctions under the Customs Act, 1962." Sub-section (5) of Section 129C of Customs Act, 1962 : If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the President for heari....