2016 (8) TMI 587

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..... m the date of the order. Since the present application was filed after six months from the date of order, therefore, the same is not maintainable and accordingly rejected. Also, in absence of any provision for condonation of delay in filing the said rectification application, application seeking condonation of delay also devoid of merit and accordingly rejected. - Decided against the applicant - .....

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..... lowing the benefit of 25% penalty as permissible under Section 11AC of Central Excise Act, 1944. He has also submitted that as the interest has not been quantified in the Order, payment of 25% of the penalty could not be possible. Explaining the delay in filing the ROM application, the learned Advocate submits that they came across the said mistake only after the recovery proceedings were init .....

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..... from the date of the order of the Tribunal. The application for rectification of the mistake apparent on the Order could be filed under Sec. 35C of CEA,1944 which reads as below:- Section 35C: (2) The Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-sec .....

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