TMI Blog2007 (7) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : T. Anjaneyulu, Member (J)]. Heard both sides. This is an application for rectification of mistake crept in the order No. A/801/WZB/C-III/EB, dt. 28-3-2006. The contention of the ld. Counsel for the applicant is that there is no finding on the interest amount. 2. The applicant sought remission of duty in respect of stolen goods. Revenue opposed the same. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or suppression of facts, or contravention of provisions of the Act, as such they are pari materia with each other and once penalty was waived, on the similar ground interest is also liable to be set aside. We have gone through both the provisions of Section 11AB and Section 11AC, which were inserted during the year 1996 by the Finance Act vide Act No. 2. The provision under Section 11AB remained t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so not leviable during the relevant period when both the Sections were equal prior to 2001 and in such circumstances ROM applications can be allowed. Basing on the above said decisions, we are inclined to allow the ROM application finding that there is a mistake crept in the impugned order in not dealing with the interest amount, which was confirmed by the lower appellate authority. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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