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TMI Blog2018 (3) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. Order The applicant filed this application for Rectification of Mistake in Final Order No.FO/A/75856/2016, dated 22-8-2016. 2. The Ld. Counsel for the applicant submitted that the Tribunal while passing the Final Order had set aside the penalty and upheld the demand of duty along with interest on the ground that the applicant is not contesting the payment of duty and interest. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and interest and the entire amount of duty along with interest has been paid. That entire amount of tax liability required to be paid was also duly reflected in the periodical returns filed with the Department. That appellant was registered with BIFR and has expressed financial difficulties regarding discharge of tax liability in time. 4. Heard the Id. AR and perused the case records. The duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2002 read with Section 11AC of the Central Excise Act, 1944. 6. Appeal filed by the appellant is allowed only to the extent indicated in para 5 above." 6. The main contention of the Ld. Counsel on behalf of the applicant is that the finding of the Tribunal to the extent of "the duty liability along with interest have not been contested by the appellant" is incorrect. I find from the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng exemption of payment of interest. 10. I find that there is no dispute that during the material period, the applicant company was under BIFR under Sick Industrial Companies (Special Provisions) Act, 1985. 11. The Hon'ble Allahabad High Court in the case of J.K. Cotton Spinning & Weaving Mills Co. Ltd. (supra) held that by application of Sections 22 & 32 of Act, 1985, recovery proceedings a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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