2017 (1) TMI 1538

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....dran, Member (T) Shri O.P. Agarwal, C.A., for the Appellant. Shri R.K. Manjhi, Authorized Representative (DR), for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - These miscellaneous applications have been filed for rectification of mistake in the Final Order Nos. A/51608-51609/2015-EX(DB), dated 20-3-2015 passed by this Tribunal. The submissions of the applicant are that vide ....

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....e earlier final order. 3. Learned Consultant appearing for the applicant/appellant submits that the appellant has no role in taking inadvertent Cenvat credit by the main appellant and since on pointing out the mistake by the Department, the amount of Cenvat credit was reversed, personal penalty cannot be imposed on the Director of the appellant company. Learned Consultant has referred to the....

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....liable for confiscation. In the present case, at the time of taking Cenvat credit, since the appellant was not available in the factory and due to inadvertent action the Cenvat credit was wrongly availed by the employee. On pointing out such mistake, the Cenvat credit amount was reversed. The bona fide of the appellant is established and in absence of any knowledge regarding availment of wrong cre....