2009 (2) TMI 566

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....ROM application has been field by the Revenue against the CESTAT Order No. A/409/08/WZB/SMB/C-I dated 25-4-2008 [2008 (230) E.L.T. 627 (T)] on the following grounds : (i)      The findings given by the Hon'ble CESTAT at para 3 of the Order dated 25-4-2008 that "the redemption fine is not imposable where the goods are not available for confiscation" is an error apparent in....

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....reme Court pronounces on true position of law, any decision rendered by any other authority contrary to that, is required to be regarded as an error which is apparent on record and rectification of such an error within period permissible under law and in accordance with provisions of statute was required to be effected. The Hon'ble Tribunal further observed that "When a decision rendered by the Ap....

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....and failure to rely on the same before passing of the Final order would not give rise to any mistake in the Order. It cannot be said that the Tribunal has not considered the material evidence on record available before it, while deciding the case. Hence, error is not apparent from the Tribunal's order and there is not warrant for any rectification. 4. Notwithstanding the above, the ratio of ....