2007 (6) TMI 402 - AT - Central Excise

Summary

The Revenue filed an application stating an error in the Tribunal's Final Order regarding the confirmation of interest against the assessees. The Tribunal rectified the mistake, holding that the provisions of Sec. 11AA are not applicable in this case as interest can only be demanded for non-payment of duty after the expiry of the period from the date of determination of duty under Sec. 11A(2) of the Central Excise Act 1944. The application was disposed of accordingly.