2001 (5) TMI 844 - AT - Central Excise

Summary

The judgment is about an application filed under Section 35C(2) of the Central Excise Act, 1944 for a review of a Tribunal order reducing personal penalties to 25%. The application was rejected as there was no provision for review by the Tribunal itself. The plea regarding the jurisdiction of the Asstt. Commissioner was considered and rejected, and it was found that penalties were imposed under Rule 173Q, not Section 11AB. The application was rejected as it did not present new grounds and was not a valid rectification of mistake application.