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2018 (6) TMI 1066 - AT - Central ExciseRectification of Mistake Application - as regards the order in respect of Yusuf I Agwan, this Tribunal in para 6 of the order dated 31.10.2017 mentioned that Shri Yusuf I Agwan is a Director of the appellant company. Accordingly, the penalty was imposed. Applicant submits that Shri Yusuf I Agwan is a partner of Act Trading Company and not a Director of M/s Agwan Coach Pvt. Ltd. - Held that:- There is an apparent mistake occurred in particularly para 6 of order of this Tribunal taking reference of para 7 of the order. Since the appeal of Act Trading Co. was allowed, the same facts applicable to Shri Yusuf I Agvvan as a partner of Act Trading Co. The duty evasion was committed by M/s Agwan Coach Pvt. Ltd. Therefore, since the penalty was set aside by allowing the appeal of M/s Act Trading Co., in similar line, the penalty is not imposable on Yusuf I Agwan. ROM application filed by Act Trading Co. - It was wrongly mentioned that M/s Act Trading Co. is manufacturing certain parts and clearing it to M/s Agwan Coach Pvt. Ltd in para 7 of the order - Held that:- It was observed that M/s Act Trading Co. is not a manufacturing but is a trading concern. Therefore, there is an apparent mistake in para 7 of the order. Accordingly, we rectify the order by amending the second and third line starting from "M/s Act Trading Co. is manufacturing certain parts and clearing it to M/s Agwan Coach Pvt. Ltd." be corrected and read as "M/s Act Trading Co. is trading in parts which is sold to M/s Agwan Coach Pvt. Ltd." ROM Application allowed.
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