TaxTMI 
TaxTMI 
2003 (1) TMI 447
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....er]. - This is an application filed by M/s. Orion Conmerx (P) Ltd. for rectification of mistake in final order No. A/903/2002-NB(SM), dated 24-7-2002. Shri R. Pal Singh, learned Consultant, submitted that the issue involved in the appeal filed by the applicant was whether the goods manufactured by them were eligible to exemption from duty under notification; that as such the Bench of Single Memb....
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....nths from the date of import of raw material duty free; that the execution of bond undertaking the export within 6 months was itself an extra legal requirement insisted on by the Customs authorities, and therefore, any violation of terms of bond did not effect the clearance at nil rate of duty under the notification. 2. Opposing the prayer Shri S. Bhatnagar, learned D.R., submitted that the ....
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....as executed by them for the purpose of availing the benefit of the notification; that the goods were allowed to be imported free of duty subject to fulfilment of export obligation. 3. I have considered the submissions of both the sides. There is no force in the submissions of the learned Consultant that a mistake is apparent on record as the Bench of Single Member has decided a matter involv....
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....a debatable point of law or facts is not a mistake apparent from the record and the debatable issue cannot be the subject of an Order of rectification. Rectification of mistake does not envisage the rectification of an alleged error of judgment. However, I agree with the learned Consultant that a mistake had crept in the final order in confirming the imposition of penalty in absence of any proposa....