2018 (5) TMI 1903 - AT - Central Excise

Rectification of mistake - error apparent on the face of record or not - HELD THAT - There are mistake apparent on the face of record - necessary rectification made - ROM application allowed.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed a request to amend Final Order No.51800-51808/2018 dated 11/05/18 by substituting para 29 to impose a penalty of Rs. 50,00,000 on Sh. Amit Gupta under Rule 26(2) of the Central Excise Rules, 2002 for being the kingpin of the case.