Custom, Excise & Service Tax Tribunal
Sh. R.N.Zutshi vs Cc, New Delhi on 18 May, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Block 2, R.K.Puram,New Delhi-110066
Principal Bench, New Delhi.
C/19/08
Sh. R.N.Zutshi Appellant
Versus
CC, New Delhi Respondent
Appearance Sh. Atul Gupta, Adv. For Appellants Sh. Sumit Kumar, DR for Respondent Coram: Honble Mr. D.N.PANDA, MEMBER JUDICIAL Honble Mr. RAKESH KUMAR, MEMBER (TECHNICAL) Date of decision: 18.5.2010 Order No._____________________ Per D.N.Panda:
Learned Counsel Shri Atul Gupta submits that para 2.2 of the proceedings recorded on 29.5.09 vide Misc. order No.C/62/09 certain material facts are required to be recorded instead of certain error occurred in the Misc. order.
2. In para 2.2 of the misc. order No.C-62/09, it was recorded that Sh. R.N.Zutshi, ACO had worked under Y.S.Reddy ACO, on 15.5.2000. In fact Sh. R.N.Zutshi, ACO had not worked under Y.S.Reddy on that day as per duty Roster marked as A to the submission made today.
3. On 15.5.2000, Shri R.N.Zutshi worked as PRO arrival whereas Sh. Y.S.Reddy ACO worked on Counter No.7 who examined the baggage of Pax Ibragimova Nazira and put up AO No.20317 dated 15.5.2000 and cleared the said passenger.
4. Sh. Y.S.Reddy was not charged for the date of 15.5.2000 and no penalty was imposed. Even no SCN was issued to Sh. Y.S.Reddy for the said date.
5. Learned Counsel prays that above facts may be taken into record with changes suggested in order to read the Misc. order No.C/62/09 on 29.5.2009.
6. There being no objection by Revenue, the Misc. order dt.29.5.09 vide No.C/62/09 shall be read as suggest above.
(D.N.Panda) Member Judicial (Rakesh Kumar) Member Technical km