TaxTMI 
TaxTMI 
2010 (8) TMI 805
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....the Respondent. ORDER After hearing both sides, we find that the appellants imported one ship for the purpose of breaking and availed input credit in respect of bunker and fuel. As the credit was not available, they reversed the same on being pointed out by the Revenue. The said reversal of Modvat Credit is not being disputed by the appellant. 2. However, proceedings were initiated against them....
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.... the order passed by the Tribunal, it is found that the same are based on the order-in-appeal passed by the Commissioner of Central Excise (Appeals). The application is filed for rectification of mistake, if any, would lie with Commissioner (Appeals). We cannot consider the same." 3. In accordance with the order passed by the Tribunal as above, the appellant approached the Commissioner (Appeals) ....
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....n the face of the records, inasmuch as the penalty having been reduced by the Tribunal, order-in-appeal passed by the Commissioner (Appeals) is deemed to have merged with Tribunal's order and nothing survives before Commissioner (Appeals) so as to rectify any mistake. In any case, the mistake, if any, was in the order passed by the Tribunal. Directing the appellant to file ROM application before C....