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2018 (2) TMI 797 - AT - Central ExciseRectification of mistake - the order dated 24/08/2017 records that no evidence has been given in support of the assertion that the appellant had not utilised the credit - Held that: - the liability of interest cannot be set aside, even if the appellants have not utilised the credit. It is seen that the show-cause notice does not specifically say that the appellants have mis-declared the price or committed fraud, etc. The appellant had taken 14 times and the consumption cannot be a clerical mistake which is apparent from the number of appellants have taken credit wrongly - ROM application dismissed.
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