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2018 (6) TMI 986 - AT - Central ExciseRectification of Mistake application - Held that:- This Tribunal in para 5 in its order dated 29.12.2017 stated that duty and interest is sustainable. However, on perusal of record, we find that firstly there was no interest proposed in the show-cause notice nor it is demanded 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 - Held that:- The bona fide 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. As regards mention of Section 173Q in para 6 of the order, we find that this is an apparent error on record. Therefore, 'Section 173Q' may be read as 'Rule 173Q of the Central Excise Rules, 1944'. ROM application disposed off.
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