https://www.taxtmi.com/caselaws?id=341630 The Tribunal allowed the applicant's appeal for the rectification of a mistake in the final order, which confirmed demand and reduced penalty. The Tribunal found that the penalty was unsustainable as it was linked to the demand, which had been set aside in a previous Tribunal order. Consequently, the final order was recalled, and the rectification application was granted in favor of the applicant, dismissing the Revenue's argument that there was no apparent mistake. The decision was based on the crucial evidence of the grounds of appeal and the previous Tribunal order not being considered in the initial decision-making process. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 13 Apr 2017 10:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341630 The Tribunal allowed the applicant's appeal for the rectification of a mistake in the final order, which confirmed demand and reduced penalty. The Tribunal found that the penalty was unsustainable as it was linked to the demand, which had been set aside in a previous Tribunal order. Consequently, the final order was recalled, and the rectification application was granted in favor of the applicant, dismissing the Revenue's argument that there was no apparent mistake. The decision was based on the crucial evidence of the grounds of appeal and the previous Tribunal order not being considered in the initial decision-making process. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341630