2007 (4) TMI 606

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....ent rectification of mistake application stands filed by the applicant in respect of the Order No. M/177/C-III/WZB/06/SMC dated 28-6-2006 passed by the Tribunal on a miscellaneous application filed by the applicants under Rule 40 & 41 of CESTAT (Procedure) Rules, 1982, for implementation of the Tribunal's order. While disposing of the appellant's application for implementation of the order, the Tr....

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.... case, which the Tribunal felt, while passing the orders earlier, that the correctness of the Assistant Commissioner's order cannot be adjudged in application for implementation proceedings, it is noticed that the said application stands filed under the provisions of sub Section 2 of the Section 129B of the Customs Act 1962. The said section is to the effect that any mistake apparent from the reco....

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....or implementation of its earlier order passed in terms of the Rule 40 & 41 of CESTAT (Procedure) Rules, 1982, it becomes clear that the provisions of Section 129B (2) are not applicable. The ld. Advocate has not been able to show me any other sources of jurisdiction of the Tribunal to rectify the mistakes in the miscellaneous orders. In any case, I find that this is not a case for exercising inher....