2012 (12) TMI 616 - AT - Central Excise

Tribunal dismisses Revenue's rectification application for penalty under Central Excise Act

The Tribunal dismissed the Revenue's application for rectification of mistake regarding penalty imposed under Section 173Q of the Central Excise Act, ... Rectification of Mistake - no finding of the penalty imposed by the adjudicating authority in the final order - Held that:- As in the final order in the last para, it has been specifically held that penalty imposed under section (sic) 173Q and under Rule 25 of the Central Excise Rules is set aside. Thus it appears that the application is filed without reading the final order. In view of this, frivolous application is dismissed. Another miscellaneous application filed by the Commissioner of Customs praying that he may be permitted to sign the application for rectification of mistake dismissed as the ROM application is dismissed. The Revenue filed an application for rectification of mistake in the final order dated 27.03.2012 regarding penalty imposed under Section 173Q of the Central Excise Act. The Tribunal found that the penalty imposed under Section 173Q and Rule 25 of the Central Excise Rules was set aside in the final order. The Tribunal dismissed the Revenue's application as frivolous. Another application by the Commissioner of Customs to sign the rectification application was also dismissed.