https://www.taxtmi.com/caselaws?id=117867 A rectification of mistake application was maintainable where the Tribunal's earlier order had set aside the first appellate order in entirety and thereby revived a penalty that was not in dispute before it. The underlying dispute concerned denial of Cenvat credit on inputs and capital goods used in mines, along with a penalty imposed under the Cenvat Credit Rules, 2002 read with the Central Excise Act, 1944. Because the department had not challenged the setting aside of penalty and the penalty issue was not before the Tribunal, the earlier order contained an apparent mistake on the record. The rectification application was allowed. en-us Mon, 28 Nov 2005 00:00:00 +0530 Wed, 27 Jun 2012 11:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117867 A rectification of mistake application was maintainable where the Tribunal's earlier order had set aside the first appellate order in entirety and thereby revived a penalty that was not in dispute before it. The underlying dispute concerned denial of Cenvat credit on inputs and capital goods used in mines, along with a penalty imposed under the Cenvat Credit Rules, 2002 read with the Central Excise Act, 1944. Because the department had not challenged the setting aside of penalty and the penalty issue was not before the Tribunal, the earlier order contained an apparent mistake on the record. The rectification application was allowed. Case-Laws Central Excise Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117867