2010 (8) TMI 805

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..... find that the appellants imported one ship for the purpose of breaking and availed input credit in respect of bunker and fuel. As the credit was not available, they reversed the same on being pointed out by the Revenue. The said reversal of Modvat Credit is not being disputed by the appellant. 2. However, proceedings were initiated against them for imposition of penalty. Such proceedings culmin .....

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..... t the same are based on the order-in-appeal passed by the Commissioner of Central Excise (Appeals). The application is filed for rectification of mistake, if any, would lie with Commissioner (Appeals). We cannot consider the same. 3. In accordance with the order passed by the Tribunal as above, the appellant approached the Commissioner (Appeals) with ROM application. The said ROM application fi .....

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..... ty having been reduced by the Tribunal, order-in-appeal passed by the Commissioner (Appeals) is deemed to have merged with Tribunal s order and nothing survives before Commissioner (Appeals) so as to rectify any mistake. In any case, the mistake, if any, was in the order passed by the Tribunal. Directing the appellant to file ROM application before Commissioner (Appeals) was obviously a mistake on .....

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