2006 (11) TMI 505

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Amit Jain, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The applicant filed this application for rectification of mistake in the final order on the ground that in the final order, there is no finding regarding one of the submission made by the applicant that confiscation of one 19701 pieces of lights were not sustainable as the goods were not available at the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mentioned cases held that once the goods are held liable for confiscation, fine can be imposed even if the goods are not available. The Revenue also submitted that Hon'ble Supreme Court in the case of S. Balaram v. Volkart Brothers reported in AIR 1971 S.C. 2204 held that a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long dra....