TaxTMI 
TaxTMI 
1996 (9) TMI 305
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.... for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above application for rectification of mistake has been filed by the Revenue on the ground that the Tribunal has erred in holding in its final order that provisions of Section 123 of the Customs Act, 1962 have not been invoked either in the Panchnama or in the show cause notice or the adjudication order issued to ....
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....t even though there is no mention of the same in the adjudication order. 3. Strongly opposing the application, the learned Counsel Shri Kang submits at the outset that the show cause notice was not on record when the Tribunal heard the arguments on the appeal and disposed of the case in the Open Court. He further submits that the adjudication order states that the provisions of Chapter IV ....
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....tion and has clearly stated that since the Collector has not invoked Section 123 in the impugned order, the burden of proving that the goods were of smuggled nature, lies on the department. He submits that no error arises from the order of the Tribunal and what the Revenue is seeking is a review of the final order which is not permissible in law. He therefore, urges that the application may be rej....