2009 (11) TMI 756

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....pellant. Shri K.M. Mondal, Special Counsel, for the Respondent. ORDER The appellant is seeking rectification of mistakes in the order of this Tribunal No. A/1322-1326/WZB/ AHD/2009, dated 2-7-2009 [2009 (244) E.L.T. 289 (T)]. 2. Shri Prakash Shah, learned advocate on behalf of the appellant submitted that there are two mistakes which are apparent from the order. He submitted that in Pa....

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....he case of importer/exporter, importer/exporters would be liable and in the case of Central Excise duties, manufacturer is liable to pay Central Excise duty. 3. We have considered the submissions made by learned advocate. No doubt we have omitted to mention the decision in the order as rightly pointed out by the learned advocate. However, in the very next Para-16, we have observed that the appe....

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....4A. As rightly pointed out by learned special counsel for the Revenue while under Rule 14A, appellant becomes person chargeable to duty for the procedure to collect short paid duty, we have to refer to provisions of Section 11A of Central Excise Act, 1944, if the relevant Rule i.e. Rule 14A is not self contained. Unfortunately, neither any decision was quoted by us nor this aspect was explained, w....

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....ovable assets inherited by the appellant and not from the personal assets of the appellant. We need not go into the correctness of the view taken, in view of the fact that issue of liability to pay duty was not before us. The only issue before us was correctness of confirmation of duty demand and penalty imposed etc. After considering the submissions, we find that observation in this sentence has ....