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2008 (1) TMI 277 - AT - Central ExciseTribunal in its order not recording any finding on the confiscation of land, plant, building, machinery, etc. - applicants is correct in pointing out that Rule 173Q(2) providing for confiscation of land, plant, building. machinery, etc., was deleted from the statute w.e.f. 12-5-2000 under the Notification 38/2000 and, therefore, show cause notice proposing such confiscation is bad - error apparent from the record application for rectification of mistake is allowed confiscation is set aside
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