2019 (3) TMI 940

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....10109/2019<br>Central Excise<br>MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Mr. Raj Vyas (Advocate) For Respondent: Mr. K.J. Kinariwala (A.R.) ORDER Per: Ramesh Nair These are the application for Rectification of Mistake filed by the applicant. 2. Shri. Raj Vyas, Ld. Counsel appearing on behalf of the applicant submits that in the Final Orde....

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....ication of the order. 2. In view of his above submissions, Shri. K.J.Kinariwala, Ld. Assistant Commissioner (AR) except the mention of non filing of appeal by M/s. PPL strongly supports the order of this Tribunal. 3. We have carefully considered the submissions made by both the sides and perused the records, we find that from the order dated 06.08.2009 which is fact that M/s. PPL had filed t....

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.... above corrected sentence mistake pointed out by Ld. Counsel Stand rectified. As regard, the second error pointed out by the Ld. Counsel that since the appellant have not dealt with the goods and charge is that there is only paper transaction, therefore, penalty under Rule 209A of Central Excise Rules, 1944 and Rule 26 of Central Excise Rules, 2002 could not have been imposed, we find that we have....