2015 (10) TMI 1917

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....ode, Advocate, for the Appellant. Shri K. Shivakumar, for the Respondent. ORDER This application for rectification of mistake is filed for rectifying errors in Final Order No. A/11289-18293/WZB/AHD/2013, dated 10-10-2013 [2014 (312) E.L.T. 479 (Tri.-Ahmd.)]. 2. Heard both sides at length on the application for rectification of mistake. 3. On perusal of the said application....

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....r, we had given detailed findings, to set aside the demand of Cenvat credit which was held to be ineligible to the appellant Chandan Steel Ltd. We find that while setting aside such a demand, in Para No. 6 we had specifically recorded that the vehicle numbers which were mentioned do not show any entries and that the vehicle numbers also do not show in-and-out entries and due to which, the reliance....

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....re in doubt, in our view the confirmation of demand of Rs. 4,28,435/- also wrongly based upon only the report received from RTO. In view of this, we find that there is error apparent on record, accordingly after recording herein above mentioned findings, we set aside the demand of Rs. 4,28,435/- and consequent interest, penalties on such amount. 5. As regards the 2nd error we find that Adj....