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of <h1>Tribunal dismisses Revenue's rectification application for penalty under Central Excise Act</h1> <h3>COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LTU Versus RASHTRIYA CHEMICALS & FERTILISERS LTD.</h3> COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LTU Versus RASHTRIYA CHEMICALS & FERTILISERS LTD. - TMI 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.
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