https://www.taxtmi.com/caselaws?id=112704 The Appellate Tribunal CEGAT, New Delhi considered an application to amend a Final Order under Section 35C of the Central Excises and Salt Act, 1944. The appellants sought rectification of a mistake and challenged penalty imposition for their crushing activity. The Tribunal, referencing previous judgments and legal principles, set aside the penalty as the appellants were not guilty of suppression or wilful misstatement, aligning with decisions quashing penalties in similar cases. The decision to amend the Final Order was based on fairness and legal precedents, ensuring a just outcome for the appellants. en-us Mon, 11 Dec 1995 00:00:00 +0530 Tue, 01 May 2012 13:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112704 The Appellate Tribunal CEGAT, New Delhi considered an application to amend a Final Order under Section 35C of the Central Excises and Salt Act, 1944. The appellants sought rectification of a mistake and challenged penalty imposition for their crushing activity. The Tribunal, referencing previous judgments and legal principles, set aside the penalty as the appellants were not guilty of suppression or wilful misstatement, aligning with decisions quashing penalties in similar cases. The decision to amend the Final Order was based on fairness and legal precedents, ensuring a just outcome for the appellants. Case-Laws Central Excise Mon, 11 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112704