{"id":226847,"date":"2002-01-02T00:00:00","date_gmt":"2002-01-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/niranjan-mills-vs-commissioner-of-cus-c-ex-on-2-january-2002"},"modified":"2015-05-26T15:15:27","modified_gmt":"2015-05-26T09:45:27","slug":"niranjan-mills-vs-commissioner-of-cus-c-ex-on-2-january-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/niranjan-mills-vs-commissioner-of-cus-c-ex-on-2-january-2002","title":{"rendered":"Niranjan Mills vs Commissioner Of Cus. &amp; C. Ex., &#8230; on 2 January, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Niranjan Mills vs Commissioner Of Cus. &amp; C. Ex., &#8230; on 2 January, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (142) ELT 675 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Jyoti Balasundaram, Member (J)  <\/p>\n<p> 1. The application for rectification of mistake stated to have arise in the Tribunal&#8217;s Final Order No. C-I\/4221 \/2000\/WZB, dated 6-12-2000 has been filed on the ground inter alia that Rule 10 under which the notice in the present case was issued was repealed during the period in dispute without any saving clause and in view of the Apex Court&#8217;s decision in the case of <a href=\"\/doc\/1148732\/\">Kolhapur Canesugar Works Ltd. v. Union of India<\/a> &#8211; 2000 (119) E.L.T. 257 (S.C.) which held that the effect of repeal without a saving clause is that the proceedings pending under that rule lapse.\n<\/p>\n<p>2.   I have heard both sides.\n<\/p>\n<p>3. In response to the query from the Bench as to whether this judgment of the Supreme Court cited (supra) which is dated 1st February, 2000 was cited before the Bench which passed the final order after hearing on 21-7-2000, the learned Representative of the applicant fairly states that there is nothing on record to show that the judgment was brought to the notice of the Bench before passing of the final order.\n<\/p>\n<p>4. Since it is the settled view that non-citing of an existing judgment before passing of the final order would not give rise to any mistake in the order so as to warrant any rectification, I hold that the applicant have not made out that any error has occurred in the Tribunal&#8217;s final order and hence the application is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Niranjan Mills vs Commissioner Of Cus. &amp; C. Ex., &#8230; on 2 January, 2002 Equivalent citations: 2002 (142) ELT 675 Tri Mumbai Bench: J Balasundaram ORDER Jyoti Balasundaram, Member (J) 1. The application for rectification of mistake stated to have arise in the Tribunal&#8217;s Final Order No. C-I\/4221 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-226847","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Niranjan Mills vs Commissioner Of Cus. &amp; C. 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