Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1287 - AT - Central ExciseRectification of mistake - Revenue submits that at the time of hearing of appeal, the appellants have not submitted any evidence that the Revenue’s appeal is pending and was heard, therefore, the material which was not placed during the hearing - Held that: - It appears that the Ld. Counsel has misguided the applicant for her gross negligency. It clearly appears that the Counsel was not even aware of the other appeals filed by the appellant at the time of hearing of the Appeal No.E/222/2006 of the Revenue - it is a fact on record that the order in Appeal No.E/222/2006 was on the issue of imposition of penalty under Section 11AC whereas the demand of duty and penalty has been set aside by this Tribunal vide order dated 02/01/2007 in Appeal No.E/4172/2005. Therefore, there was no question of imposition of any penalty. This is a strong reason for rectification of the order dated 28/02/2017 in Appeal No.E/222/2006 - ROM application allowed.
|