2015 (8) TMI 1282

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....er (T) and Ms. Sulekha Beevi C.S., Member (J) Shri S.K. Pahwa, Advocate, for the Appellant. Shri B.B. Sharma, DR, for the Respondent. ORDER [Order per: Sulekha Beevi C.S., Member (J)]. - The above ROM application is filed by the appellant in Appeal No. C/483/2007-CU(DB) alleging that there is an error apparent on the face of records in the Final Order Nos. C/A/53952-53958/2014-CU(DB), ....

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....No. C/Misc. 52544/14-CU(DB), dated 1-5-2014, seeking permission to urge the aforementioned aspect as an additional ground. Along with the Misc. application a copy of the order of the departmental proceedings and also copy of the decision rendered in Commissioner of Customs, Amritsar v. Parminder Jit Singh - 2013 (293) E.L.T. 241 (Tri. - Del.) on identical facts was furnished. The learned counsel a....

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....ed that a mistake which is obvious and self evident is a mistake apparent from the records. The discovery of the mistake must not require long process or reasoning. Further a submission made on an issue if not considered, which forms the basis of the decision, then such non-consideration is a mistake apparent from the records. Such mistake necessitates the exercise of the jurisdiction of the Tribu....

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....rror which calls for exercise of jurisdiction of the Tribunal under Section 35C(2) for rectification. 6. The grievance of the appellant is that the Tribunal failed to consider the fact that the departmental proceedings have culminated in his favour. As rightly pressed by the learned Counsel for the appellants, on similar facts this Tribunal in Commissioner of Customs, Amritsar v. Parminder....