1998 (11) TMI 181

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....er : S.L. Peeran, Member (J)]. -  This application for rectification of mistake arises from Final Order No. 2623/96, dated 12-12-1996 in Revenue Appeal against Order-in-Original No. 32/94, dated 26-7-1994 passed by Commissioner of Customs, Bangalore in the following manner :- "I enhance the assessable value of 170 used diesel engines to Rs. 12,53,946/- CIF value + 12,539/- being 1% handling....

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....les, Bangalore under Section 112 of the Customs Act, 1962 for misdeclaration and non-declaration of diesel engines and parts." 2. The Revenue was aggrieved with the said order and had sought for enhancement of penalty and fine. By the impugned final order, the Tribunal remanded the case for de novo consideration to refix the fine and penalty in the matter in terms of the observations made in....

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.... the said order, the Tribunal confirmed the imposition of fine and penalty ordered in the said Order-in-Original No. 32/94 dated 26-7-1994. It is therefore submitted that since the fine and penalty in terms of Order-in-Original has already been confirmed by the Tribunal, subsequent order of the Tribunal remanding the case in Revenue's appeal does not arise and hence it is prayed that the Tribunal ....

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....listed along with the said importer's appeal and hence it could not have been heard. Then Revenue appeal came-up independently and the Bench comprising of Shri V.P. Gulati, Vice President and Shri T.P. Nambiar, Member disposed of the appeal noting that the respondents were not present despite notice. The appeal was allowed by remand. Therefore, as pleaded by the importer/respondent, there is an ap....