2011 (9) TMI 819

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..... d by the appellants for rectifying the mistake of imposing of penalties simultaneously on Sections 76 & 78 of the Act, which was not permissible in view of a specific amendment made to the Act by the Finance Act, 1998, with effect from 10.05.2008, is not precluded from dealing with the rectification application. Hence, the direction given to the original authority by the Tribunal in the impugned o .....

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..... peals have been dismissed merely on the technical ground of having been filed beyond the condonable time limit before the lower appellate authority. As such, the restriction place on a Central Excise Officer under Section 74 (2) of the Finance Act, 1994, has no applicability in this case as no particular issue or matter can be said to have been considered and decided in the appeal proceedings sinc .....

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