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2016 (11) TMI 1176 - CESTAT AHMEDABAD

2016 (11) TMI 1176 - CESTAT AHMEDABAD - TMI - Rectification of mistake - Section 35C (2) of the Central Excise Act, 1944 - Held that: - we do not find any error, much less any error apparent from records. The Tribunal has only very limited power to rectify any mistake apparent from the records under the provisions of Section 35C (2) of the Central Excise Act, 1944. The Tribunal does not have any powers of Review - power to rectify a mistake should be exercised when the mistake is a patent one an .....

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ellaneous application is filed by the applicant/ appellant seeking rectification of mistakes apparent from the record in the Order No. A/11119/2015 dated 20.07.2015 under the provisions of Section 35C (2) of the Central Excise Act, 1944. 2. Heard both sides and perused the records. 3. The ld. Counsel for the applicant/ appellant submits that the Tribunal has not considered various case laws cited by them. He contends that the duty demand beyond normal period of one year is not sustainable since .....

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Hon'ble Gujarat High Court. The Tribunal also followed the earlier decision of this Ahmedabad Bench of the Tribunal in the case CCE, Daman vs. Paras Motors Mfg. Co. - 2013 (31) STR 81 (Tri. Ahmd.) upholding the duty demand, but setting aside the penalty. He points out that the penalty was imposed by the lower authorities invoking provisions of Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. He submits that the facts in the case of Paras Motor .....

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'ble Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare Limited (supra). This Ahmedabad Bench of the Tribunal has also followed the said decision of the Hon'ble High Court in the case of CCE, Daman vs. Paras Motors Mfg. Co. (supra) on merits. The Tribunal in the said case has however set-aside the penalty which was imposed on the appellant under the provisions of Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. In the order .....

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