9911796707
TMI Blog2018 (1) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Dr. D. M. Misra Heard both sides. 2. This application is filed seeking rectification of mistake claimed to be apparent on the order dtd. 31.03.2017; whereunder while deciding number of appeals involving common question of law, this Tribunal rejected the appeal filed by the applicant observing that the same was within the normal period of limitation, hence, interest is recoverable It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc , and accordingly, following the judgement of Hon'ble Delhi High Court in the case of Hindustan Insecticides Ltd Vs CCE, LTU - 2013 (2970 ELT 332 (Del) allowed the appeals filed by the appellant limiting the demand to normal period. It is his contention that the appeal of the present applicant was rejected since, the demand was issued for normal period of limitation. The relief now sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the ingredients of suppression, mis-declaration etc., is not relevant for imposition of penalty. Re-consideration of the quantum of penalty, at this stage, would result in review of the order of this Tribunal dated 31.03.2017 a jurisdiction not conferred on this Tribunal in view of the Judgement of Supreme Court in RDC Concrete (India) Pvt. Ltd's case (supra) 5. In the result, MA (R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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