2006 (12) TMI 18 - AT - Central Excise

Rectification of mistake - Mistake on the part of the department, demand interest from which date of liability arise - After considering all the details the mistake apparent on the face of record disposed of as per terms

Summary

The application for rectification of mistake was made regarding an error in the Final Order. The Tribunal found a mistake and directed the appellant to pay interest from a specific date. The decision was based on a Supreme Court case regarding the timing of interest liability. The rectification was disposed of on 8-12-2006.