9911796707
TMI Blog2025 (1) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... L) Present for the Appellant : Shri Rajesh Singh, Authorised Representative Present for the Respondent: Shr A.K. Seth, Advocate ORDER This application is filed by the Revenue seeking rectification of mistake in Final Order No. 55724 of 2024 dated 02.05.2024 passed by this Tribunal. 2. We have heard Shri Rajesh Singh, learned authorised representative appearing for the department and Shri A.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partly set aside i.e. with respect to the reduction of amount of redemption fine and the penalty with respect to carpets. However, the findings with respect to threading bars are confirmed. The appeal is, accordingly, partly allowed." 5. The application for rectification of mistake points out that while part of the reduction of redemption fine and penalty with respect to carpets by Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduced redemption fine to Rs. 1,00,000/- and penalty under section 114 (iii) also to Rs.1,00,000/-. In the Final Order, this Tribunal reversed the reduction of redemption fine and penalty with respect to carpets but did not specify by how much these have been enhanced. It is not possible to infer it from the order of the original authority because he did not give a breakup of how much was the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscussion, the order under challenge is partly set aside i.e., with respect to the reduction of redemption fine and penalty with respect to carpets. The redemption fine for carpets shall be stand increased to Rs.9,00,000/- and the penalty with respect to carpets under section 114(iii) stand increased to Rs.4,00,000/-. The findings with respect to threading bars are confirmed. The appeal is, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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