https://www.taxtmi.com/caselaws?id=365909 The Tribunal dismissed the application seeking rectification of a mistake in the order regarding the imposition of penalties under Rules 15(1) and 15(2) of the CENVAT Credit Rules, 2004. The appellant's appeal was denied as they were found to have fraudulently availed CENVAT Credit without receiving the inputs. The Tribunal held that reconsidering the penalty would amount to a review of the original order, citing legal principles established by the Supreme Court. Consequently, the rectification application was deemed meritless and dismissed. en-us Wed, 04 Jul 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365909 The Tribunal dismissed the application seeking rectification of a mistake in the order regarding the imposition of penalties under Rules 15(1) and 15(2) of the CENVAT Credit Rules, 2004. The appellant's appeal was denied as they were found to have fraudulently availed CENVAT Credit without receiving the inputs. The Tribunal held that reconsidering the penalty would amount to a review of the original order, citing legal principles established by the Supreme Court. Consequently, the rectification application was deemed meritless and dismissed. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365909