9911796707
TMI Blog2022 (9) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 - MISCELLANEOUS ORDER NO. 50519-50520/2022 X X X X Extracts X X X X X X X X Extracts X X X X ..... ed error pointed out is that in the concluding paragraph in the final order, the Tribunal has set aside the demand of Rs. 5,35,71,418/- without any reference to the facts of the case and not considering that the previous final order dated 07.05.2018 passed during the first round of litigation had attained finality. 4. We have carefully considered the submissions in both the applications and heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of limitation in the final order and, therefore, penalty under section 11AC invariably follows and there is no discretion in the matter. We, therefore, find there is no mistake in not giving a separate finding on the penalty under section 11AC. 6. The second alleged mistake pointed out by the assessee was that its alternative plea that duty may be computed by adjusting the cenvat credit avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not set aside any demand confirmed by the lower authority. Therefore, this submission of alleged mistake is misconceived. It has been recorded in paragraph 15 of the final order with respect to the Department's appeal that the Adjudicating Authority had discussed in detail on the subject in paragraph 57 of the impugned order and discussed the financial statements of the company and after a met ..... X X X X Extracts X X X X X X X X Extracts X X X X
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