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2014 (10) TMI 372 - CESTAT NEW DELHIRectification of mistake - imposition of penalty - Held that:- Revenue’s ROM is to the effect that they had filed an appeal against the original adjudicating authority’s order dropping the demand before the Commissioner (Appeals) and as such the observations of the Tribunal in Para 5 are factually incorrect. We have seen the appeal filed by the Revenue before the Commissioner (Appeals) and find that the said appeal is only in respect of main assessee, i.e., M/s. Narindra Hard Board Industries Pvt. Ltd. Neither the name of Shri N.N. Gupta is appearing as respondent in the said appeal nor is there any separate appeal filed by the Revenue against Shri N.N. Gupta. As such, we find that the observations of the Tribunal in Para 5 are factually correct and no mistake can be said to have been happened. The imposition of penalty on the Managing Director stands correctly set aside. Accordingly, the said part of the ROM is not found favour with and accordingly rejected - Rectification denied.
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