2008 (4) TMI 553

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..... the Respondent. [Order]. -  This is an application for rectification of mistake filed by the revenue. In the application, it has been stated that revenue has come up in appeal against an order of the Commissioner (Appeals) wherein the Commissioner (Appeals) while agreeing with the plea of the revenue that in case of clandestine removal, the penalty to be imposed should be equivalent to the .....

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..... allowed by the Tribunal vide Order No. A/253/C-IV/SMB/2007, dated 17-1-07. In view of this it has been submitted that two contradictory orders have been passed against the same order of the Commissioner (Appeals) and once there were cross appeals by both the sides, the appeals should have been heard together. 2. I have considered the submissions. I find that appeals were filed both by the r .....

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