2017 (9) TMI 980

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....Advocate for the Appellant Shri A. Balamurugan, AC (AR) for the Respondent/Applicant ORDER The above application for rectification of mistake is filed by the department against the Final Order No.40847 to 40873/2015 dated 08.07.2015. 2.  On behalf of the department, the Ld. AR Sri A. Balamurugan submitted that the above appeal was disposed by the Tribunal by a common order along w....

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.... The Learned AR submitted that the issue in the appeal is different.  The adjudicating authority confirmed the demand under Rules 8(1), 8(3), and 8(3A) of Central Excise Rules, 2002 and also appropriated the amounts paid through PLA. Penalty was imposed under Rule 25.  The appellant/assessee had cleared the goods during the period 01.07.2011 to 31.12.2011 without payment of duty of Rs. 5....

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....was no intention to evade payment of duty.  The Company is now closed and that they have discharged the duty liability. 4.  We have heard the submissions and perused the records.    5.  The Tribunal had clubbed all 27 appeals and disposed them by one common order as the issue pertained to demand of duty, interest and penalty on account of violation of Rule 8 (3A).&nb....