2019 (4) TMI 895

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....toration of their Appeal No. E/86987/2016 dismissed being withdrawn. Since the circumstance is peculiar, it is worth producing the said application in toto which reads as below:- 2. It is the contention of the Revenue in Para 3 of the said application that the Tribunal has allocated one Appeal No.E/86987/2016 against two orders-in-original disposed by a common order-in-appeal involving the amounts Rs. 14,28,748/- and Rs. 50,49,547/-. 3. The Revenue has filed Misc. application for withdrawl of seventeen Appeals, including the Appeal No.E/86987/2016 on the ground that the amount involved in each of the appeal is less than Rs. 20.00 lakhs and covered by the litigation policy circular issued by the Board bearing No.390/Miscellaneous/163/ ....

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....tion found to be mis-leading and incorrect inasmuch as the Revenue has filed two appeals as required under Rule 6A of CESTAT (Procedure) Rules, 1982 on the same day i.e. 01.08.2016 for the amounts Rs. 14,28,748/- and Rs. 50,49,547/- as the impugned order-in-appeal disposed two orders-in-original. The appeals are allocated different numbers viz. E/86987/2016 and E/86988/2016. Therefore, the present Misc. Application filed by the Revenue is infructuous. We are constrained to note that the said Application has been filed with the Verification signed by an officer of the rank of Commissioner. 6. We are also constrained to mention that this Bench has been constituted specifically at 1430 hrs. to-day by the Hon'ble President, since the Members....

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....EAL (under sub-section (2) of section 35C of the Central Excise Act, 1944 read with sub- section (6A) of Section 86 of the Finance Act, 1994) 21 APPEAL NO. CESTAT FINAL ORDER NO... DATE OF ORDER COMMISSIONER, CENTRAL TAX PUNE-I- IN THE MATTER OF CCE Pune - III VS. E/86987/2016 A/87460-87477/2018 सेस्टेट, मुंबई 28-09-2018 04 DEC 2018 APPLICANT CESTAT, MUMBAI VISAKA Industries Ltd., Gat No. 70/3A/3/18/1C Sahiajpur Industrial Area Nandur Village, Taluka-Daund District-Pune, Maharashtra 410501 APPLICATION FOR RECTIFICATION OF MISTAKE & RESTORATION OF APPEAL Being aggrieved by the Orders-in-Appeal Nos. PUN-SVTAX-000-AP....

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....ed at Exhibit 'B' to this application. 04. In view of the facts and circumstances mentioned above, it appears that the aforesaid Final Order No. A/87460-87477/2018 dated 28.09.2018 passed by this Han ble Tribunal needs rectification in the intercats of justice and the appeal of the Revenue needs to be restored in case of one of appeals involving an amount of Rs. 50,49,547/- PRAYER In view of the above, it is respectfully prayed that the Hon'ble Tribunal be pleased to.- (a) Rectify the mistake apparent in the Final Order No. A/87460-87477/2018 dated 28.09.2018. (b) Restore appeal of Revenue in Appeal against impugned order no. PUN SVTAX- DOO-APP-041-042-16-17 dated 22.04.2016 involving an amount of Rs. 50,....