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<h1>Tribunal grants Rectification of Mistake application, deletes interest under Central Excise Act</h1> <h3>PFIZER LTD. Versus COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, SURAT</h3> PFIZER LTD. Versus COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, SURAT - 2009 (236) E.L.T. 599 (Tri. - Ahmd.) Issues involved: Rectification of mistake in the order regarding interest amount u/s 11AB and 11AC of Central Excise Act.Summary:1. The applicant sought remission of duty for stolen goods, opposed by Revenue citing a judgment of Madras High Court. The impugned order confirmed duty, imposed penalty, and set aside penalty under Section 11AC. However, there was no discussion on the interest amount. Applicant argued that Sections 11AB and 11AC are similar and relied on precedents. The Tribunal noted the similarity between the provisions and allowed the ROM application, deleting the interest amount as penalty was waived. Decision based on previous rulings. 2. The Tribunal found a mistake in the impugned order regarding the interest amount not being addressed. Rulings indicated that if penalty is not leviable, interest amount is also not leviable. Therefore, the ROM application was allowed, and the interest amount payable on the confirmed demand was deleted as penalty amount was set aside. Decision based on the similarity of Sections 11AB and 11AC before 2001.