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TMI Blog2018 (6) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... , as both the appeals were not heard together - Held that:- Merely because both the appeals are not heard together, cannot be considered as a mistake apparent on the face of the order of this Tribunal dated 28.05.2015, and hence to be recalled and heard again, in absence of any mistake pointed out by the Revenue in the said order - ROM application dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11 A (2B) of the CEA, 1944 and dropped the proceedings against the job-worker, who paid the duty voluntarily. The Ld. AR further contended that both the appeals were directed to be heard together, however, only the appeal filed by M/s VIP Industries was heard and disposed by the SMC of this Tribunal. It is his contention that therefore the order disposing the appeal of M/s VIP Industries to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record against M/s VIP Industries, in its order dated 28.05.2015, the Single Member Bench of this Tribunal set-aside the penalty of ₹ 5.00 lakhs against on M/s VIP Industries. Merely because both the appeals are not heard together, cannot be considered as a mistake apparent on the face of the order of this Tribunal dated 28.05.2015, and hence to be recalled and heard again, in absence of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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