Tribunal grants Rectification of Mistake application, deletes interest under Central Excise Act

The Tribunal allowed the Rectification of Mistake (ROM) application, deleting the interest amount payable under Sections 11AB and 11AC of the Central Excise Act. The decision was based on the similarity between the provisions and previous rulings, where if penalty is not leviable, interest amount is also not leviable. The ROM application was granted as the impugned order failed to address the interest amount, leading to its deletion as the penalty amount was set aside.

---

---

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.

---