2014 (2) TMI 664

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....r rectification of mistake in Final Order No. 925/2012 dated 12.9.2012. 2. Heard both sides and perused the records. The learned counsel on behalf of the applicant submits that the applicant in the memo of appeal claimed relief for setting aside the impugned order which includes demand of duty and penalty. He also submits that in this case they have paid the duty from CENVAT account. He submits....

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..... 4. On perusal of the order of the Tribunal, it is seen that the applicants were seeking waiver of penalty imposed under Section 11AC read with Rule 25 of Central Excise Rules, 2002 of Rs.25,000/- confirmed by the lower authorities. The Tribunal after considering the submission of both sides waived the penalty under Rule 25 of the Central Excise Rules, 2002 but confirmed the penalty under Rule....