https://www.taxtmi.com/caselaws?id=121421 The Department filed an application pointing out a mistake in the Final Order, which was dismissed as no error was apparent. The original authority denied Modvat credit to the assessee but did not impose interest or penalty. The appellate Commissioner allowed the assessee's appeal and dismissed the Department's appeal, citing merger. The Department's subsequent appeals were partially allowed, making the assessee liable to reverse the credit. The Bench rejected the Department's claim of error, as the relief sought in the dismissed appeal had already been granted in the allowed appeal. en-us Fri, 04 May 2007 00:00:00 +0530 Mon, 30 Jul 2012 15:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121421 The Department filed an application pointing out a mistake in the Final Order, which was dismissed as no error was apparent. The original authority denied Modvat credit to the assessee but did not impose interest or penalty. The appellate Commissioner allowed the assessee's appeal and dismissed the Department's appeal, citing merger. The Department's subsequent appeals were partially allowed, making the assessee liable to reverse the credit. The Bench rejected the Department's claim of error, as the relief sought in the dismissed appeal had already been granted in the allowed appeal. Case-Laws Central Excise Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121421