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TMI Blog2014 (7) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, the Tribunal held that benefit under Notification No. 8/96 is deniable. Remand was made clearly directing to consider eligibility to Notification No. 2/95 and quantify duty as well as penalty - It may be stated that what that is not pleaded in the course of appeal hearing is not required to be dealt by the Tribunal because Tribunal cannot discover a case not argued. Merely taking ground in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify duty demand as well as re-determine penalty. So also, it is stated that there was penalty under Rule 173Q of Central Excise Rules, 1944. It was further averment in the application that in para 7 of grounds of appeal ground was taken for calculation of duty to be done on the basis of cum-duty price. But no finding has been given on penalty and the cum-duty aspects. 2. Learned DR says that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 5. There is no apparent mistake at all when the appellant did not specifically plead during hearing for specific finding on cum-duty price as well as on penalty under Rule 173Q. 6. In view of the above, Tribunal having no power to review its own order, becoming functus officio after passing the appeal order, Misc. application for rectification of mistake is dismissed. (Dictated prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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