2004 (10) TMI 437

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.... the Appellant. Shri R.K. Pardesi, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Miscellaneous Application is for rectification of the mistakes in Order No. C-II/2905/WZB/03 dated 12-11-2003 [2004 (163) E.L.T. 326 (T)] by which the appeal was rejected but the penalty was brought down from Rs. 50.00 lakhs to Rs. 35.00 lakhs. 2.  Arguing on the application ....

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.... 52 (Del.)] that it is only patent and obvious mistake whose discovery is not dependent on argument or elaboration, which can be rectified under the provisions of the Customs Act, 1962. It is only the amendment of the order which is permissible and no new order can be substituted in place of the earlier one. To the same effect is the Larger Bench of the Tribunal's decision in the case of Dinkar Kh....