2016 (6) TMI 365

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..... reduced and the matter was remanded for redetermination of penalty accordingly. Therefore, after redetermination of penalty, the appellants would be eligible to the benefit of payment of 25% penalty on fulfilment of the 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 - .....

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..... of penalty accordingly. Therefore, after redetermination of penalty, the appellants would be eligible to the benefit of payment of 25% penalty on fulfilment of the conditions mentioned under the relevant provisions. Thus, in our view, there is no mistake apparent on the face of record. In the result, the ROM application being devoid of merit, accordingly dismissed. MA (ROM) dismissed. (Dic .....

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