2003 (2) TMI 368 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Kolkata involved a miscellaneous application for rectification of mistakes in an order related to duty demand and penalty. The tribunal directed the Commissioner to treat total realizations as cum-duty price and re-quantify duty liability accordingly. The request to reduce penalty amount was rejected as confirmation of penalty cannot be rectified as a mistake. The miscellaneous application was disposed of accordingly.