2005 (1) TMI 579

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Manoj Krishna, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - According to the applicants, an error apparent arises from the face of the record in the Tribunal's final Order No. 1 in not recording any independent finding on the plea that the demand raised on goods/equipment allowed to be re-exported in December, 1998, by the Show Cause Notice issued near....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) E.L.T. 305, holding that mistake apparent from the record cannot be spelled out on the ground that all the grounds mentioned in the memo of appeal were not dealt with by the Tribunal when it pronounced the final order, in support of his above contention. 3. We have carefully considered the rival submissions. Paras 2 and 3 of our order are reproduced below : "2. Though, the plea w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;We heard both the parties. On careful considerations of the submissions made, we find that no adequate ground exists either to amend or set aside the order of the Commissioner, as prayed before us. Appeal is therefore dismissed." 4. A clear finding has been recorded on the issue of eligibility of the importers to the benefit of Notification 66/95-Cus., dated 16-3-1995. Although we have ....