2007 (4) TMI 140

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....ion. 2. This is an application for rectification of mistake crept in the Final Order No. A/937/WZB/2005/CIII dated 31-3-2005 in appeal No. E/3582/2000- Mum. The applicant submits that the actual duty demand was to be recovered to the tune of Rs. 3,15,000/- and not Rs. 3,47,980/- and there was no discussion about the same in the Tribunal's order. As seen from the grounds of appeal, the applicant....

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....plicant has also enclosed death certificate of the deceased. He also refers to the Hon'ble Calcutta High Court decision wherein it is ruled out that in case, death of accused before recovery of the penalty amount, the same cannot be recovered from the legal representative of accused. We are convinced with the fact that the proprietor of M/s. Modem Industries died on 10-3-2005 as per death certific....