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2018 (12) TMI 359 - AT - Central ExciseRectification of Mistake - case of appellant is that this Tribunal has committed a mistake holding that the appellant has paid the amount in question during the course of investigation under protest and also that the adjudicating authority has not taken any paying to adjudicate the show cause notice dated 01.07.2016. Held that:- In this case the show cause notice was issued on 01.07.2016 whereas the amount has been paid by the appellant on 09.12.2015 and CRCL report was communicated to the appellant on 28.01.2016 and the statement of the appellant has also recorded on 06.01.2016 which is after payment made by the appellant, therefore, the amount paid by the appellant, during the course of investigation as statement of the directed was recorded after the amount deposited by the appellant. On that ground, there is no mistake apparent on record, therefore the application for rectification of Mistake does not have any merits on this ground. We also observed that on 30.08.2018, the adjudicating authority was directed to refund the amount paid by the appellant, during the course of investigation within three weeks. Instead of compliance of order of this Tribunal, the adjudicating authority filed this application for rectification of mistake to gain time. ROM application has no merit and is dismissed.
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