TMI Blog2015 (6) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 deals with circumstances in which penalty can be imposed taking shelter of section 11AC of Central Excise Act, 1944. The present case is a case which is concerned for non-accountal of excisable goods manufactured or stored by the appellants. It is in respect of shortage noticed in the course of inventory during investigation. When such is the event this is a case inviting penal provision of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has filed an application of rectification of mistake in the order passed by this Tribunal on 21-10-2014. 2. Heard the ld. Counsel for the applicant who submits that the applicant has contested the liability of duty on account of non-accountal shortage of goods found at the time of inspection while weighment was done on estimate basis. It is also contested that in the impugned order when the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant and perused the records. 4. On perusal of the records I find that this Tribunal has passed the following order : It is contested by the ld. Counsel that when Commissioner (Appeals) has reduced penalty from ₹ 3,78,619/- to ₹ 50,000/- this clearly shows that there is no clandestine removal of the goods in question. 2. Record reveals that ld. adjudicating authority p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed remanding the matter. 5. In fact, in this case the appellant has contested duty liability and consequently imposition of penalty. This Tribunal has not given any finding on the issue of duty liability. Therefore, I recall the order of this Tribunal dated 21-10-2014 and direct the registry to relist the appeal to be heard on merits. 6. With these terms application of rectification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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