Goods & Services Tax
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On the other hand the learned AR submitted that after examining all the submissions made by the appellant, the Tribunal has only remanded the case back to the original authority to re-determine the amount of differential duty and interest, if any payable after ascertaining the nature of the goods which have been cleared. However, the penalty under Rule 25 has been set aside by the Tribunal. Learned AR further submitted that there is no error apparent on record which needs to be rectified by way of rectification. He further submitted that in the garb of the present application, the appellant wants the Tribunal to review its order on merit which is beyond the scope of rectification of error application.