2018 (6) TMI 1209

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....ti, Shri S. J. Vyas, Advocates For Respondent (s): Shri S. N. Gohil, Authorised Representative ORDER Per: Dr. D. M. Misra Heard both sides. 2. This is an application filed by the Revenue seeking Rectification of error claimed to be apparent on the face of the order of this Tribunal dated 28.05.2015. 3. Ld. AR for the Revenue submits that two appeals were filed; one by M/s VIP Ind....

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..... Advocate Shri Anand Nainawati for the appellant has submitted that after hearing the argument advanced by both sides, this Tribunal dropped the penal proceedings against M/s VIP Industries. It is his contention that merely because both the appeals were not listed and heard together, cannot be construed as a mistake apparent on the face of the Order, warranting rectification by way of recalling t....