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2015 (10) TMI 1136 - CESTAT MUMBAI

2015 (10) TMI 1136 - CESTAT MUMBAI - TMI - Rectification of mistake - Imposition of penalty - Held that:- applications are not in the nature of rectification of any mistake apparent on the record and therefore not entertainable. - Moreover in view of the judgment of Hon'ble High Court of Punjab and Haryana in the case of Vee Kay Enterprises vs. Commissioner of Central Excise, reported in [2011 (3) TMI 133 - PUNJAB AND HARYANA HIGH COURT],the said decision of the Larger Bench of the Tribunal [200 .....

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ing present two applicants. The present two applicants have filed rectification of mistake application mainly on the ground that they have submitted in the appeal that in view of the larger bench decision of this Tribunal in the case of Steel Tubes of India Ltd. vs. CCE, Indore reported at 2007 (217) ELT 506 (Tri-LB), this Tribunal could not have upheld penalty imposed on them. 2. We find that the said ROM application had been adjourned on 2/2/2015, 24/2/2015 and 23/3/2015 at the request of appl .....

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