2011 (2) TMI 232

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....Advocate for the appellant.   Mr. H.P.S. Ghuman, Standing Counsel for the respondent   ADARSH KUMAR GOEL, J.   1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 27.4.2010, Annexure A-7, raising following substant....

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....1944 read with Rule 25 of the Central Excise rules, 2001. Appeal of the appellant was dismissed by the Commissioner (Appeals) as well as by the Tribunal. The appellant filed application for rectification of mistake (ROM) confined to the question whether in addition to penalty under Section 11AC and interest under Section 11AB of the Act, further penalty under Rule 173Q or Rule 25, for the same vio....