9911796707
TMI Blog2015 (10) TMI 1917X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Shivakumar, for the Respondent. ORDER This application for rectification of mistake is filed for rectifying errors in Final Order No. A/11289-18293/WZB/AHD/2013, dated 10-10-2013 [2014 (312) E.L.T. 479 (Tri.-Ahmd.)]. 2. Heard both sides at length on the application for rectification of mistake. 3. On perusal of the said application, the applicant Chandan Steel Ltd. seeks to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of Cenvat credit which was held to be ineligible to the appellant Chandan Steel Ltd. We find that while setting aside such a demand, in Para No. 6 we had specifically recorded that the vehicle numbers which were mentioned do not show any entries and that the vehicle numbers also do not show in-and-out entries and due to which, the reliance placed on the Transport Commissioner's report was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of Rs. 4,28,435/- also wrongly based upon only the report received from RTO. In view of this, we find that there is error apparent on record, accordingly after recording herein above mentioned findings, we set aside the demand of Rs. 4,28,435/- and consequent interest, penalties on such amount. 5. As regards the 2nd error we find that Adjudicating Authority had not. extended the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
