TMI Blog2018 (6) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the adjudication order - in para 5, the last line starting from "In view of the above order, the merit of the case was decided against the appellant, therefore demand of duty and interest thereon is sustainable" is rectified and read as "In view of the above order, the merit of the case was decided against the appellant, therefore demand of duty is sustainable". Penalty u/r 173Q of CER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate Respondent - Represented by Shri M.R. Melvin, Advocate (AR) Per: Ramesh Nair The applicant filed the present application for rectification of mistake in this Tribunal's order No. A/91695/2017 dated 29.12.2017. 2. Shri A. Hidaytullah, learned Sr. Advocate appearing on behalf of the applicant submits that in the order in para 5 it was stated that demand duty and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He submits that for the case of earlier period, this Tribunal while passing the order admitted that there is a bona fide belief on the part of the applicant as stated in para 18 of the earlier order No. A/429-432/WZB/MUM/2006/C-1/EB dated 28.2.2006. Therefore, once the Tribunal accepted that there is bona fide belief, in the present case this Tribunal cannot take a different view and sustain t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the relevant time as per Section 11AA, the interest was chargeable only after three months from the date of determination of the demand. In the present case, the applicants have paid the duty within such stipulated time period. Therefore, in any circumstances, the interest was not chargeable from the appellant. Therefore, in para 5, the last line starting from In view of the above order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e belief cannot be entertained by the applicant. Since this Tribunal has given a detailed finding, it cannot be amount to an apparent error on record. Therefore, no case is made out for rectification of mistake with regard to penalty sustained under Rule 173Q. 4.2 As regards mention of Section 173Q in para 6 of the order, we find that this is an apparent error on record. Therefore, 'Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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