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Commissioner of Central Excise & S.T., Surat Versus Shri Jay Ajit Charia

2016 (6) TMI 365 - CESTAT AHMEDABAD

Rectification of mistake - Tribunal in its finding recorded that no benefit of payment of 25% of penalty was extended to the appellant but it was extended by the corrigendum issued by the Commissioner - Held that:- it is found that while disposing th .....

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conditions mentioned under the relevant provisions. Thus, in our view, there is no mistake apparent on the face of record. - ROM dismissed - ST/ROM/11097/2015 in ST/11520/2014 - M/10257/2016 - Dated:- 19-5-2016 - Dr. D.M. Misra, Member (Judicial) and .....

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parent on the order dated 04.09.2015. It is pointed that after passing the impugned order, a corrigendum issued by the Commissioner where under benefit of payment of 25% of penalty was also extended. However, the Tribunal in its findings has recorded .....

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