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2018 (2) TMI 642 - CESTAT, MUMBAIRectification of mistake - error in as much as this Bench set aside the penalty under Section 11AC whereas the Adjudicating Authority in the order impugned imposed the penalty under Rule 13 of CCR 2002 - Held that: - the penalty was imposed under Rule 13(2) and Section 11AC, Rule 13(2) and Section 11AC are parimateria, therefore even though in the Tribunal’s Order while setting aside the penalty mentioned to Section 11AC, it does not lead to any error apparent on record - no error apparent on record crept out in this Tribunal order - ROM Application dismissed.
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