2012 (12) TMI 738

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....by: Shri J C Patel, Adv. Respondent Rep by: Shri P R Meena, AR Per: M V Ravindran: This application is filed for rectification of mistake in Final Order No.A/603-606/WZB/AHD/2011, dt.23.03.2011. 2. Ld.Counsel appearing on behalf of the applicant submits that there is an inherent error in the final order of the Tribunal, inasmuch as the Tribunal has set aside the liability to pay penalt....

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....hat there is no dispute of availment of credit of duty paid by the current appellant, by their sister unit to whom the goods were cleared. It is also undisputed that the said differential duty has been paid by the appellant before the issuance of Show Cause Notice and we have also held that there cannot be any malafide on the part of the appellant in adopting lesser value which has resulted in dif....