2001 (6) TMI 273

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ananya Ray, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - A prayer has been made by the applicant that the Tribunal should rectify para 12 of the Final Order passed by it and cancel the penalty of Rs. one lakh inadvertently sustained. 2. In para 12 of the order, this Tribunal had held : "12. In the result, the appeal succeeds in part. The orders of confiscatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, the facts of this case are different from those in the case of CCE v. H.M.M. Ltd. Since there was confiscation of goods, penalty was sustainable in law. Thus, we do not find any merit in the application filed for rectification of mistake. The application is, therefore, rejected. The appellants have also filed a Misc. application for directing the authorities below to refund Rs. 8 lakhs depos....