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2018 (5) TMI 267 - CESTAT AHMEDABADRectification of mistake - penalty - appellant submits that imposition of penalty on the applicant is excessive inasmuch as his monthly earning is around ₹ 5,000/-. - Held that: - after analyzing the evidences placed on record and the role played by the appellant this Tribunal has arrived at the quantum of the penalty - Reassessing the quantum would result into re-appreciation of the evidences and review of the order, which is not vested with the Tribunal - ROM application dismissed.
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