2010 (12) TMI 1022

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....ondent. [Order]. - Learned Counsel's submission is that even if the duty was confirmed by the order dated 22-12-2009 [2010 (262) E.L.T. 789 (Tri.-Del.)] penalty being independent proceeding, the appellant should not suffer penalty without any finding on it. Therefore, penalty which is not dealt by the order sought to be rectified leaves the room open to rectify such mistake. Accordingly, he ....

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.... at the time of hearing appeal. But appellant failed to appear and make submissions. Scope of rectification of mistake is limited to the mistake apparent from record. To discover the mistake there need not be thorough scrutiny of the order by microscopic analysis. Nor also principles of rectification of mistake by Tribunal is equal to review. Tribunal not being a Court has no power of review. Thus....