2008 (4) TMI 553

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.... Shri Rajesh H. Jain, Advocate, for the Respondent. [Order]. -  This is an application for rectification of mistake filed by the revenue. In the application, it has been stated that revenue has come up in appeal against an order of the Commissioner (Appeals) wherein the Commissioner (Appeals) while agreeing with the plea of the revenue that in case of clandestine removal, the penalty t....

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....s of Section 11AC. Their appeal was also allowed by the Tribunal vide Order No. A/253/C-IV/SMB/2007, dated 17-1-07. In view of this it has been submitted that two contradictory orders have been passed against the same order of the Commissioner (Appeals) and once there were cross appeals by both the sides, the appeals should have been heard together. 2. I have considered the submissions. I ....