2007 (10) TMI 536

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....fication of mistake is filed by the revenue against the Order No. A/1168/WZB/Ah'bad/07, dated 11-5-2007 [2009 (233) E.L.T. 105 (T)]. 2. Learned DR submits that the mistake apparent on the face of the record is as under: "It is therefore submitted that the Hon'ble CESTAT order No. A/1168/WZB/Ah'bad/07, dated 11-5-2007 is not proper and legal as the Hon'ble CESTAT has not given any findings o....

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....stake against the said order of Hon'ble Customs, Central Excise and Service Tax Appellate Tribunal, Ahmedabad No. A/1168/WZB/Ah'bad/07, dated 11-5-2007." 3. Learned DR relies on the decision of the Hon'ble Gujarat High Court in the case of Parle International Ltd. v. UOI - 2001 (127) E.L.T. 329 (Guj.). 4. None appears on behalf of the respondent despite notice. 5. Considered the ....

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....nt herein cannot be considered as duty and the findings arrived at by the learned Commissioner (Appeals) (reproduced above) are correct, and does not require any interference." It can be noticed from the above reproduced order of the Tribunal it is held that having not challenged the said order of setting aside the demand, the amount which was deposited by the respondent cannot be considered as d....