2019 (3) TMI 409

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d 13.03.2018 passed by this Tribunal should be rectified in the interest of justice. Rectification of mistake - appellant contended that the Tribunal has not specifically recorded any findings with regard to the imposition of penalty - Held that:- There is no specific order / observations being recorded by this Tribunal for disposal of the appeal. Thus, at this juncture, prayer of the assessee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Column No. 11), the amount has been wrongly mentioned as ₹ 2,06,633/- instead of the correct figure of ₹ 20,663/-. It has further been stated by Revenue that in paragraph 5.5 at page 5 in the said order (Sl. No. 3), the amount of ₹ 206/- has also been wrongly mentioned on account of fixing of ceramic stone, instead of the correct amount of ₹ 4,409/-. The incorrect figures a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant. It has further been stated that in the operative portion of the order, pronounced in the open court, this Tribunal has specifically made the observation that no penalty shall be imposed on the appellant. However, on going through the case records, I do not find any specific order / observations being recorded by this Tribunal for disposal of the appeal. Thus, at this juncture, prayer of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X