2018 (9) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Willingdon Christian, Advocate for the Applicant (s) Shri S.N. Gohil, Superintendent (AR) for the Respondent(s) ORDER Per: Ramesh Nair The applicant filed this application for rectification of mistake in this Tribunal's order No. A/10333/2018 dated 12.02.2018. 2. Shri Willingdon Christian, ld. Counsel appearing for the applicant submits that in this Tribunal's order, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent submit that since the appellant did not pay excise duty in time in terms of the provisions, the penalty imposed under Section 25(1)(a) is proper which does not require any interference. 4. We have carefully considered the submissions made by both sides. We find that ld. Counsel is correct in pointing out that this Tribunal in the order dated 12.02.2018 did not give any finding as rega....