2005 (3) TMI 622

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.... Shri P.C. Jain, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - There is an application by the revenue for rectification of mistake in Tribunal's Final Order No. 744/04-B, dated 17-9-2004 [2004 (178) E.L.T. 1051 (Tri.)]. 2. We heard Shri O.P. Arora, learned Senior Departmental Representative and Shri P.C. Jain, learned Advocate. In Page 9 of the final Order ....

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....oms Act. 4. After considering the submissions of both the sides, we find that admittedly the fact of assessment being provisional was never the part of the records as it has never been mentioned in show cause notice, etc. The rectification of mistake application under Section 129B(2) of the Customs Act is only in respect of a mistake apparent from the record. As the record was silent about....