TaxTMI 
TaxTMI 
2009 (7) TMI 640
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....i, Advocate, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - The Revenue has filed this ROM application in respect of the Final Order No. 1048/2008, dated 9-9-2008 [2009 (237) E.L.T. 363 (Tribunal)] passed by this Bench. The Grounds of ROM application are as follows:- (i) The issue of quantum of penalty under Section 11AC has been in dispute for past some time, as to whether there....
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....ion 11AC is invocable against the assessee, as per Hon'ble Supreme Court's decision mentioned above. Hence this application for Rectification of Mistake is filed, in the light of the decision of the Larger Bench of the Tribunal in the case of Hindustan Lever Ltd. v. CCE, Mumbai-I [2006 (202) E.L.T. 177 (Tri.-LB) = 2008 (10) S.T.R. 91 (Tri.-LB)] wherein it was held that even if a decision of the Su....
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....ing for the; party argued that the ratio of M/s. Dharamendra Textile Processors (supra) case is not applicable as the same was rendered on a different set of facts. It was stated that in the absence of fraud, collusion or any wilful mistake or suppression of facts and contravention of acts or rules with an intention to evade payment of duty, penalty is not leviable. The following case laws were re....
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....t was stated that none of the ingredients set out in Section 11AC have been met. 4. On a very careful consideration of the matter, we find that the Tribunal had given a finding that longer period would be applicable. Detailed reasoning has been for upholding the invocation of the longer period. However, penalty was set aside only on the basis of the Hon'ble High Court of Karnataka judgment in the....