2005 (4) TMI 95

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....- Kolkata)] the CEGAT had allowed the appeal against penalty by one Sri Sunil Ghosh on the ground that there was no direct evidence that the said Sunil Ghosh was the owner of the goods. A rectification application was filed on 29th December, 2003 that there were direct evidence to implicate Suni1 Ghosh by one Manoj Kumar Paswan and, therefore, the order should be rectified. The learned CEGAT dismi....

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....late Tribunal to rectify its own order and amend any mistake apparent from the record if brought to its notice by any of the parties. The power contained  under Section 129B(2) is similar to Section 152 of the Code of Civil Procedure which provides  for amendment of an order or rectification of a mistake apparent from the record. But this provision does not empower the Appellate Tribunal....