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2017 (4) TMI 320 - AT - Central ExciseRectification of mistake - the decision in Para 4.1 of the said order is based on the explanation to Section 35F as is existed prior to 6-8-2014 when the term “duty demanded” included the interest payable. In the instant case the definition of Section 35F as is existed after 6-8-2014 is applicable and therefore the arguments made in Para 4.1 of the order do not hold good. There has been another error made by the applicants in their appeal memorandum. While no penalty is in dispute in the prayer made in their appeal memorandum, they have approached the Tribunal to set aside interest and penalties, apparently this leads the error in the order. ROM disposed off by making necessary rectification.
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