2018 (2) TMI 1423

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.... (Technical) Present Ms. Reena Khair, Shreya Dahiya Advocate - for the Apopellant Present Shri P. Juneja, DR - for the Respondent ORDER Per: V. Padmanabhan 1. The present Miscellaneous Appeals for rectification of mistakes have been filed against the Final Order No.56122-56127/2017 dated 22/08/2017. In the above Final Order, the Tribunal upheld the penalties imposed on the applicant....

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.... investigation has not pin pointed where and how substitution of containers happened. In spite of such observation, the Tribunal has upheld the huge penalty of Rs. 65 Lakhs on M/s MAX Shipping & Forwarding Pvt. Ltd as well as on their Operational Executive and Directors. She relied on the following case laws: a. HIM Logistics Pvt. Ltd. V/s CC 2016-(336)-ELT-15(Del). b. Cigarettes Ltd. V/s CC....

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....ffect will have It may be mentioned that cannot be reproduced in the to be mentioned in the order as per the ratio laid down in the case of CIT Vs. Karam C Thapar [176 ITR 535 SC]. Similar views were expressed in the case of Raas Bihari Bansal Vs. CIT [293 365 (Del)]. 7. It may be mentioned that under the garb of rectification, a fresh order cannot be passed by the Tribunal as per the ratio lai....

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....n error apparent on the face of the record means an error which strikes on mere looking and does not need long-drawn-out process of reasoning on points where there may conceivably be tow opinions, Such error should not require any extraneous matter to show its Incorrectness. To put it differently" it should be so manifest and clear that no Court would permit it to remain on record If the view acce....