1996 (10) TMI 305

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....ellant. Shri D.S. Negi, SDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. -  The rectification application filed under Section 35C(2) of the Central Excises Act, 1944 by the applicants seeks a finding from the Bench in regard to the imposition of penalty in terms of the order passed by the Additional Collector of Central Excise, Chandigarh. When the appeal had come....

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....d counsel for the appellants/applicants. He submits that in view of the finding on merits given by the Tribunal in their order, the penalty should be set aside. 3. Shri D.S. Negi, learned SDR replying to the submissions made by the learned counsel also referred to the order of the Bench which had upheld the impugned order on merits with regard to erroneous utilisation of the Modvat credit ....