https://www.taxtmi.com/caselaws?id=121404 The Tribunal rejected the applicants' request for rectification of a mistake in the Tribunal Order, upholding the rejection of Modvat credit but reducing penalties. The Tribunal found that the issues raised were already considered, and the non-consideration of certain points did not amount to a rectifiable mistake. The Tribunal also dismissed the argument for penalty reduction based on a Larger Bench's decision, as the High Court had overruled it. All rectification applications were rejected, emphasizing that review of an order cannot be sought through such applications. The original Tribunal Order was affirmed based on a proper evaluation of evidence and legal principles. en-us Wed, 11 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 14:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121404 The Tribunal rejected the applicants' request for rectification of a mistake in the Tribunal Order, upholding the rejection of Modvat credit but reducing penalties. The Tribunal found that the issues raised were already considered, and the non-consideration of certain points did not amount to a rectifiable mistake. The Tribunal also dismissed the argument for penalty reduction based on a Larger Bench's decision, as the High Court had overruled it. All rectification applications were rejected, emphasizing that review of an order cannot be sought through such applications. The original Tribunal Order was affirmed based on a proper evaluation of evidence and legal principles. Case-Laws Central Excise Wed, 11 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121404