2001 (5) TMI 417

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....vocate, for the Appellant. Shri M.M. Dubey, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application filed by M/s. Dura Cell (India) Pvt. Ltd. for rectification of mistake said to have crept in the Tribunal's Final Order No. A/48/2001 NB(DB), dt. 15-12-2000. 2. Shri Ashok Dhingra, ld. Consultant, submitted that they had filed an appeal against Orde....

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....d on behalf of the applicants at the time ot hearing of the appeal before the Tribunal did not raise any submissions about imposition of penalty and as the Tribunal has decided the appeal on the basis of submissions made during the course of personal hearing, there is no mistake apparent from the records. 4. We have considered the submissions of both the sides. No doubt the ld. Consultant ....

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....313 (T). It is settled law that penalty imposed has to be commensurate with the offence committed by the assessee. In this case the Modvat credit was dis-allowed to the applicants in respect of 3 bills of entry. On appeal, the Tribunal held that the applicants were eligible to avail the Modvat credit in respect of one bill of entry. Accordingly the amount of credit dis-allowed has been reduced fro....