TMI Blog2009 (6) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscation of the land & building, plant & machinery – The same is set aside – Mistake is rectified – Application for rectification of mistake is allowed - E/247/2005 - M/740/2009-WZB/AHD - Dated:- 16-6-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Sheetal Kumbhat, Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order per: Archana Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation was left undecided in the said order of the Tribunal. We accordingly rectify the mistake and proceed to decide the issue and add Para 8.1 in the order as below : "8.1 As we have already observed that there was no mala fide on part of the appellant calling for any imposition of penalty and as we have already set aside the penalty imposed upon the manufacturing unit, as also on the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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