TaxTMI 
TaxTMI 
2008 (2) TMI 749
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....: S.L. Peeran, Member (J)]. - By this ROM revenue is contending that there is an apparent mistake on the face of the Final Order No. 751/07 dated 29-6-07 and seek for recall of the order and for confirmation of demand for larger period including enhancement of penalty in terms of OIO. The finding portion of the Final Order No. 751/07 dated 29-6-2007 in para 5 is extracted herein below : "5.&ems....
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.... Commissioner has not only confirmed the differential duty but also imposed penalty. Since, it is clear that there is no suppression of facts with an intend to evade Central Excise duty, the differential duty could not have been confirmed invoking longer period under proviso to Section 11A. The impugned order is set aside. We allow the appeal on account of time-bar." 2. The ROM application p....
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....th these facts then they ought to have filed cross-appeal which they have not done. The Tribunal after noting all the disclosure of facts agreed with the Commissioner's finding that there was no suppression of facts as noted in the order extracted (supra). He submits that there is no mistake in the Final Order. 4. We have considered the submissions made by both sides and notice that both the....