By TIOL News Service

MUMBAI, MAR 29, 2017: THIS is a ROM application filed by the Revenue against the order dated 08.07.2016 - 2016-TIOL-1932-CESTAT-MUM passed by CESTAT in Revenue appeal.

The CESTAT had in its order held thus –

It is the case of the department that the appeal of the Revenue was against the dropping of penalty under section 76 of Finance Act, 1994 by Commissioner of Central Excise & Customs (Appeals), Nashik.

However, the order passed by the Tribunal,of dismissal, makes frequent references to section 78 making it appear that the Tribunal had erroneously considered the appeal of Revenue to be intended to reinstate the penalty under section 78 of Finance Act, 1994 when that was not in dispute.

The Single Member Bench observed –

"5. I find that the contention of the applicant is, indeed, correct. The disputed penalty was that under section 76 of Finance Act, 1994. Penalty under section 78 had been upheld and, in the absence of a challenge to that, the Tribunal could not have dealt with that penalty.

6. Accordingly, the final order in the matter is rectified to replace section 76 in lieu of section 78 in last line of first paragraph on page 3, in paragraph 3 of page 3, in paragraph 4 of page 3 and in paragraph 4 of page 4 of the order of the Tribunal."

The ROM Application was disposed of.

(See 2017-TIOL-1031-CESTAT-MUM)