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TMI Blog2018 (6) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, Ms. Shailaja Kher, Advocate, Shri M.P. Joshi, Advocate Respondent - Represented by Shri M.R. Melvin, Advocate (AR) Per: Ramesh Nair The applicant filed the present application for rectification of mistake in this Tribunal's order No. A/91695/2017 dated 29.12.2017. 2. Shri A. Hidaytullah, learned Sr. Advocate appearing on behalf of the applicant submits that in the order in para 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in claiming the exemption Notification. He submits that for the case of earlier period, this Tribunal while passing the order admitted that there is a bona fide belief on the part of the applicant as stated in para 18 of the earlier order No. A/429-432/WZB/MUM/2006/C-1/EB dated 28.2.2006. Therefore, once the Tribunal accepted that there is bona fide belief, in the present case this Tribunal can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judication order. We agree that during the relevant time as per Section 11AA, the interest was chargeable only after three months from the date of determination of the demand. In the present case, the applicants have paid the duty within such stipulated time period. Therefore, in any circumstances, the interest was not chargeable from the appellant. Therefore, in para 5, the last line starting fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case, 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. 4.2 As regards mention of Section 173Q in para 6 of the order, we find that this is an apparent error on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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