Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2010 (12) TMI 1022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'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 prays to intervene in the matter again a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 a patent mistake shall only be rectified with....