9911796707
TMI Blog2002 (1) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : G.R. Sharma, Member (T)]. - M/s. East India Udyog Ltd. have filed this ROM application stating that two issues were raised before the Tribunal and the Tribunal in the impugned order only decided one of the issues and did not decide the other issue [1998 (99) E.L.T. 422 (Tri.)]. 2. Arguing the ROM, Shri Bipin Garg, ld. Counsel submits that the assessee contested both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... punished by denial of the substantial benefit of Modvat amounting to Rs. 8,85,441/-." 3. Ld. Counsel referred to para 8 of the findings of the Tribunal in the impugned order and submits that this para deals only with the imposition of penalty and not with the amount of credit disallowed. 4. He, therefore, prays that the mistake may be rectified and the application for rectification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore submits that these remarks and observations of the Tribunal do not only cover the penalty aspect but also the denial of Modvat credit. He, therefore, submits that there is no mistake in the order of the Tribunal. He, therefore, prays that the ROM may be rejected. 7. On careful consideration of the submissions made by both sides as also the relevant paragraphs referred to by both the side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clearly provides for the procedure. In this factual situation we find considerable force in the ld. SDR's contention that non-compliance of the said rule cannot be treated as a failure to comply with a minor matter of procedural detail. The argument of the ld. Counsel for the appellants that the figures of production of transformers by the appellants during the relevant period would show that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as Modvat credit but a reference was made to the rules etc. relevant for the purpose and it was held that the rules had mandatory power. We further note that penalty aspect is specifically discussed. It was perhaps argued at length by the Counsel for the appellant at the time of hearing the appeal. Having regard to the findings of the Tribunal in para 8 of its order, we note that there is no mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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