2017 (4) TMI 937

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..... I find that the ground of revenue neutrality was taken which have not been considered, leading to miscarriage of Justice. Accordingly, I modify the Final Order dated 02nd November, 2015 by setting aside the balance tax confirmed ₹ 1,88,364/- approximately, on the invoices No.50 and 51 dated 27/06/2007 and further reduce the penalty to ₹ 36, 201/- under Rule 15 of CCR, 2004 read with se .....

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..... 3. The learned counsel for the appellant have stated that they had also taken the ground of revenue neutrality, which have not been considered while passing the Final Order by this Tribunal and as such there is a mistake apparent on the record, leading to miscarriage of Justice. The learned Counsel points out that case of the revenue was that the appellant have taken the Cenvat credit 2-3 days p .....

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..... in part by this Tribunal, may be modified along with the penalty. 4. The learned A.R. for revenue opposes the miscellaneous application. 5. Having considered the rival contentions, I find that the ground of revenue neutrality was taken which have not been considered, leading to miscarriage of Justice. Accordingly, I modify the Final Order dated 02nd November, 2015 by setting aside the bal .....

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