2007 (5) TMI 375

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....t. [Order] -  This application filed by the Department (Appellant) states that there is a mistake apparent from the record, in Final Order No. 996/2005, dated 12-7-2005 passed by this Bench in Appeal No. E/617/2004. The original authority, in adjudication of a dispute between the Department and the assessee, had denied Modvat credit on certain inputs to the assessee but had not demanded....

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....hem. Appeal No. E/617/2004 was dismissed as per Final Order No. 976/2005, dated 12-7-2005 ibid, whereby the ground of merger taken by the appellate Commissioner for dismissing the department's appeal was sustained. The 'error' now pointed out by the department is that one of their appeals was allowed and the other was dismissed. I have heard learned SDR, who has reiterated the prayer contained in ....

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....l as far as it relates to confirmation of demand of Rs. 1,26,048/- being the credit on inputs lying in stock as on 1-3-2001." The above relief had already been granted to the Revenue in Final Order No. 1043/2004, dated 13-12-2004 passed by this Bench in Appeal No. E/46/2004. There was no prayer for recovery of interest on credit amount or for imposition of penalty on the assessee in Appeal No. ....