2019 (1) TMI 243

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....v Agarwal, CA for the appellant. Shri R.K. Mishra, DR for the respondent. ORDER PER ANIL CHOUDHARY: The present ROM application has been filed by the applicant/assessee for rectification of errors in the final order no.52767/2018 dated 7.6.2018. 2. The ld. Counsel for the applicant states that the aforementioned final order was passed following the final order no.50014/2016 in the appella....

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....ara-4 needs to be deleted. 7. In para-6, the following portion needs to be deleted:- "We find that the authorities below have disallowed the Cenvat Credit on the documents issued by appellant's other unit, namely M/s. SECL, Central Store, CWS-CS Korba on the ground that the said unit was not registered with Central Excise Department. It is an admitted fact on record that the receipt of goods in ....

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....llow this rectification application and pursuant to the rectification, the aforementioned final order shall stand modified and reads as under:- Modified Final Order: The brief facts of the case are that the appellant is engaged in the mining and selling of coal from the mines located in the State of Chhattisgarh. The appellant avails the benefit of Cenvat credit of Central Excise duty paid on i....

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....icated by the learned Commissioner, Bilaspur, wherein he confirmed the proposed disallowance of Cenvat demand along with interest and also imposed equal amount of penalty. 4. During the course of hearing, the learned Consultant, Shri R.K. Aggarwal appearing for the appellant submitted a written note elucidating the nature of use of the disputed goods in the factory premises. The learned Counsel ....