2015 (6) TMI 986

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri R.K. Mishra, DR, for the Respondent. ORDER The applicant has filed an application of rectification of mistake in the order passed by this Tribunal on 21-10-2014. 2. Heard the ld. Counsel for the applicant who submits that the applicant has contested the liability of duty on account of non-accountal shortage of goods found at the time of inspection while weighment was do....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as well as penalty is not imposable. 3. Heard the ld. Counsel for the appellant and perused the records. 4. On perusal of the records I find that this Tribunal has passed the following order : "It is contested by the ld. Counsel that when Commissioner (Appeals) has reduced penalty from Rs. 3,78,619/- to Rs. 50,000/- this clearly shows that there is no clandestine removal ....