2013 (11) TMI 79

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..... ication of mistake in the Final Order of this Tribunal No.685/2012 dt. 12/10/2012. In this order, the Tribunal had allowed the Department's appeal against the order of the Commissioner(Appeals) setting aside the demand and penalty imposed on the assessee. The issue involved was whether the assessee was eligible for CENVAT credit on MS plates, angles, channels etc. 2. The learned counsel submits t .....

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..... e relevant time, at this stage pointing out that there is a mistake is not correct. Further whether penalty is to be imposed or not was a matter which if the Tribunal had felt that under the circumstances no penalty was to be imposed, the same would have been done. In view of the above, the conclusion in the order is that the entire Order-in-Original has to be restored which has been done. The ass .....

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