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2016 (3) TMI 577 - CESTAT CHENNAIRectification of Tribunal's order - Setting aside Section 78 penalty - Held that:- the tax was collected and paid in time to the department and also appropriated only after detection by the department as they had not voluntarily paid and not registered with service tax and not filed returns. Therefore, there is no apparent mistake found to rectify the same. Appellants seeking to set aside penalty would amount to review of the order and this Tribunal has no power to review its own order as held by various High Courts and the Hon'ble apex Court, the one being held by the Supreme Court in the case of CCE Belapur Mumbai Vs RDC Concrete (India) P. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA]. - Decided against the appellant
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