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TMI Blog2016 (11) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative ORDER Present miscellaneous application is filed by the applicant/ appellant seeking rectification of mistakes apparent from the record in the Order No. A/11119/2015 dated 20.07.2015 under the provisions of Section 35C (2) of the Central Excise Act, 1944. 2. Heard both sides and perused the records. 3. The ld. Counsel for the applicant/ appellant submits that the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case CCE, Daman vs. Paras Motors Mfg. Co. - 2013 (31) STR 81 (Tri. Ahmd.) upholding the duty demand, but setting aside the penalty. He points out that the penalty was imposed by the lower authorities invoking provisions of Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. He submits that the facts in the case of Paras Motors Mfg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in the said case has however set-aside the penalty which was imposed on the appellant under the provisions of Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. In the order dated 20.07.2015 under question here, the Tribunal has followed the above mentioned decisions and upheld the demand, but set-aside the penalty. 6. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the mistake should not be such which can be established by a long drawn process of reasoning. In the case of T.S. Balram v. M/s. Volkart Brothers (supra), this Court has already decided that power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious. As stated hereinabove, the mistake cannot be such which can be ascertained by a long drawn process ..... X X X X Extracts X X X X X X X X Extracts X X X X
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