2018 (2) TMI 1017

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..... the Appellant Dr. J. Harish, Deputy Commissioner (AR), For the Respondent Per : S.S GARG,       The appellant has filed these two applications under Section 35C(2) of the Central Excise Act 1944 for rectification of mistake arising out of the Final Order Nos. 21892-21893/2017 dated 29.08.2017. The applicant has further stated in the applications that the impugned .....

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..... ords. 3. Learned counsel for the applicant submitted that the applicant has raised various contentions in their appeal memorandum relating to limitation and imposition of equivalent penalty being not sustainable in law but the Honble Tribunal while disposing of the matter has not returned any findings on the point of limitation as well as on the penalty amount. She further submitted that non-con .....

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..... order and submitted that under the garb of rectification of mistake application, the applicant wants to review the decision on merits. He further submitted that on merit, the Tribunal has considered all the contentions and has returned a well reasoned finding. He further submitted that if the application is allowed then it will affect the merit of the case which is not permissible under the scope .....

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