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TMI Blog2009 (11) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is seeking rectification of mistakes in the order of this Tribunal No. A/1322-1326/WZB/ AHD/2009, dated 2-7-2009 [2009 (244) E.L.T. 289 (T)]. 2. Shri Prakash Shah, learned advocate on behalf of the appellant submitted that there are two mistakes which are apparent from the order. He submitted that in Para-15 of the order, it has been held that if the duty is not demanded from the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise duties, manufacturer is liable to pay Central Excise duty. 3. We have considered the submissions made by learned advocate. No doubt we have omitted to mention the decision in the order as rightly pointed out by the learned advocate. However, in the very next Para-16, we have observed that the appellants become liable to pay Central Excise duty in view of the provisions of Rule 14A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A, appellant becomes person chargeable to duty for the procedure to collect short paid duty, we have to refer to provisions of Section 11A of Central Excise Act, 1944, if the relevant Rule i.e. Rule 14A is not self contained. Unfortunately, neither any decision was quoted by us nor this aspect was explained, which has created some confusion. Therefore, we find that there is no need to change the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We need not go into the correctness of the view taken, in view of the fact that issue of liability to pay duty was not before us. The only issue before us was correctness of confirmation of duty demand and penalty imposed etc. After considering the submissions, we find that observation in this sentence has gone beyond the issue before us. Therefore, we find that this sentence requires to be modi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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