2018 (8) TMI 1381

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....) for Respondent ORDER Per: Dr. D.M. Misra This is an application seeking the rectification of mistake claimed to be apparent on the face of the order dated 21.9.2017. 2. Learned Advocate Shri C.S. Biradar for the applicant submits that appeal filed by M/s Mohit Ispat Ltd. was dismissed by this Tribunal without recording their submissions that simultaneous penalty under Rules 15(1) and....

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.... ELT 625 (SC). 4. Heard both sides and perused the records. 5. I find that this Tribunal after analyzing the evidence on record arrived at the conclusion that the appellant had fraudulently availed CENVAT Credit without receipt of the inputs and consequently dismissed their appeal. The plea taken by the appellant to reconsider the quantum of penalty, at this stage, would result into the revi....