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2017 (4) TMI 937 - AT - Central ExciseRectification of mistake - appellant have also taken the ground of revenue neutrality, which have not been considered while passing the Final Order by this Tribunal and as such there is a mistake apparent on the record, leading to miscarriage of Justice - Held that: - I find that the ground of revenue neutrality was taken which have not been considered, leading to miscarriage of Justice. Accordingly, I modify the Final Order dated 02nd November, 2015 by setting aside the balance tax confirmed ₹ 1,88,364/- approximately, on the invoices No.50 and 51 dated 27/06/2007 and further reduce the penalty to ₹ 36, 201/- under Rule 15 of CCR, 2004 read with section 11 AC of the Act, being the amount already debited vide PLA entry No.13 dated 22/09/2014 - ROM allowed.
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