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2018 (9) TMI 167 - AT - Central ExciseRectification of Mistake - applicant submits that in this Tribunal's order, there is no finding regarding the penalty whereas, they have made the submissions in the grounds of appeal for setting aside the penalty - Held that:- The ld. Counsel is correct in pointing out that this Tribunal in the order dated 12.02.2018 did not give any finding as regards imposition of penalty under Rule 25(1)(a) ordered by the original authority. We find that in the same order, the Tribunal has categorically held that there is no suppression of facts on the part of the appellant - Since the penalty imposed under Rule 25(1)(a) is subject to the provisions of Section 11AC, the ingredients of Section 11AC must exist for imposition of penalty under Section 25(1)(a). Penalty under Section 11AC can only be imposed when demand notice under Section 11A(1) is issued - Penalty under Rule 25(1)(a) is not sustainable. The order of the Tribunal dated 12.02.2018 stand rectified - ROM Application allowed.
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