2006 (3) TMI 41

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....5/- and Rs. 1,18,593/- is concern and for grant of consequential relief by way of reduction in interest and penalty on account of excessive demand. The mistakes supposed to have been committed by the CESTAT are given in para 4 of the ROM application. The same is reproduced herein below "4. It appears that the Hon'ble CESTAT while passing the above order has committed the following mistakes. (1) Wrongly observed that, Rs. 1,28,623/- has been demanded by the Original Authority, whereas it has been appropriated by the Original Authority. (2) Wrongly gave the benefit to the extent of Rs. 56,548/- to the Respondents, whereas they have rightly paid the said duty on their violation and correctly appropriated by the Adjudicating Authority ....

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....g observation. It should be borne in mind that demand and appropriation are two different things. Before appropriation of any amount, that amount should be confirmed. Here, Rs. 1,28,623/- has been appropriated. That appropriation requires a confirmed demand. That confirmed demand is also for an amount of Rs. 1,28,623/-. In our view, CESTAT has not made any wrong observation at all. 6. The above amount of Rs. 1,28,623/- consists of two components which are an amount of Rs. 72,075/- and an amount of Rs. 56,548/-. As regards Rs. 72,075/-. the Party has debited it prior to the Show Cause Notice and there is no dispute or quarrel about its appropriation by the Revenue. As regards the second component of the total amount appropriated, the same....