2019 (3) TMI 1339

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....dakumar, AC (AR) for the Respondent ORDER The above application for Rectification of Mistake (ROM) has been filed by the appellant seeking to rectify the mistake in the Final Order No. 41053/2016 passed by the Tribunal dated 27.06.2016. 2.1 On behalf of the appellant, Ld. Counsel Ms. S. Sridevi submitted that against the said Final Order, the appellant had filed appeal before the Hon'ble ....

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....appellant who is a co-noticee had paid up a substantial portion of the duty along with interest. Thereafter, on quantification of the duty demand, the appellant had paid up the balance duty and also 25% of the penalty. She submitted that as per proviso to Section 28(1A) of the Customs Act, 1962, the appellant, who is a co-noticee, ought to have been exonerated from further proceedings in case the ....