https://www.taxtmi.com/caselaws?id=123115 The Tribunal rejected the Revenue's rectification of mistake application regarding penalties imposed on applicants. It held that the appeal of other applicants could not be dismissed for non-compliance with a deposit order issued to M/s. Viacom Electronics Pvt. Ltd., as penalties on the other applicants were waived. The Tribunal emphasized that the restoration order did not fall under Section 35C(1), so the provisions of Section 35C(2) did not apply, deeming the Revenue's application meritless. en-us Mon, 15 Oct 2007 00:00:00 +0530 Mon, 09 Nov 2015 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123115 The Tribunal rejected the Revenue's rectification of mistake application regarding penalties imposed on applicants. It held that the appeal of other applicants could not be dismissed for non-compliance with a deposit order issued to M/s. Viacom Electronics Pvt. Ltd., as penalties on the other applicants were waived. The Tribunal emphasized that the restoration order did not fall under Section 35C(1), so the provisions of Section 35C(2) did not apply, deeming the Revenue's application meritless. Case-Laws Central Excise Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123115