Tribunal directs re-quantification of duty liability and rejects reduction of penalty amount.

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

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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.

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