9911796707
TMI Blog2008 (7) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This application for rectification of mistake is filed by the Revenue against order of the Tribunal Nos. A/747 to 748/2007/C-II (EB), dt. 19-9-2007. 2. It is the submission of the ld. SDR that while disposing two appeals, the Tribunal has not given any findings or discussed the issue appealed by the department. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submits that there need not be any penalty on that amount, which is confirmed and upheld by the Tribunal. 4. We considered the submissions made at length by both sides and perused the records. 5. It is the fact that the order Nos. A/747 to 748/2007/C-II (EB), dt. 19-9-2007 of the Tribunal disposes two appeals, one filed by the assessee, another filed by the Revenue. It is seen from the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icity which in turn used for the residential premises was a contentious one and, during the relevant period was in favour of the assessee. The issue had to be settled by the Hon ble Supreme Court in the case of CCE Others v. Solaris Chemtech Ltd. Others as reported at 2007 (214) E.L.T. 481 (S.C.) = 2007 (81) RLT 681 (S.C.). Since the issue had to be settled at the highest level we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee for generation of steam used in the argaon separation plant is of a residual nature or otherwise has to be decided on remand proceedings, the issue of imposition of penalty on the assessee on this count will also be kept open and to be decided by the adjudicating authority. 7. Subject to such modification as herein-above indicated, the application for rectification of mistake is disposed off ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
