2018 (6) TMI 570 - AT - Central Excise

Rectification of Mistake - applicant submits that in para 8 of the said order an error apparent on the face of record as occurred by mentioning 25% duty instead of 25% penalty as Section 11AC of Central Excise Act 1944 provides for option to pay 25% penalty and not 25% duty - Held that - the applicants are factually correct - in para 8 6th line of the order the words 25% duty may be replaced by 25% penalty - ROM Application allowed.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed a Rectification of Mistake application regarding an error in mentioning "25% duty" instead of "25% penalty" in the order dated 29.11.2017. The application was allowed, and the correction was made in the order.