2008 (7) TMI 703

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. [Order per : M.V. Ravindran, Member (J)].  - This application for rectification of mistake is filed by the Revenue against order of the Tribunal Nos. A/747 to 748/2007/C-II (EB), dt. 19-9-2007. 2. It is the submission of the ld. SDR that while disposing two appeals, the Tribunal has not given any findings or discussed the issue appealed by the department. It is his ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmits that there need not be any penalty on that amount, which is confirmed and upheld by the Tribunal. 4. We considered the submissions made at length by both sides and perused the records. 5. It is the fact that the order Nos. A/747 to 748/2007/C-II (EB), dt. 19-9-2007 of the Tribunal disposes two appeals, one filed by the assessee, another filed by the Revenue. It is seen from the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctricity which in turn used for the residential premises was a contentious one and, during the relevant period was in favour of the assessee. The issue had to be settled by the Hon'ble Supreme Court in the case of CCE & Others v. Solaris Chemtech Ltd. & Others as reported at 2007 (214) E.L.T. 481 (S.C.) = 2007 (81) RLT 681 (S.C.). Since the issue had to be settled at the highest level we find that....