https://www.taxtmi.com/caselaws?id=112997 Rectification of a final order sustaining penalty under Section 11AC of the Central Excise Act was refused because the claimed error was not a mistake apparent from the record. The plea that payment of duty before issuance of the show cause notice excluded penalty had not been raised in the reply to the notice or in the appeal against the Commissioner's order, so it was outside the material considered in the final order. A patent error cannot be established by a long-drawn process of reasoning. The request to disturb the penalty finding therefore failed. en-us Mon, 19 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 12:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112997 Rectification of a final order sustaining penalty under Section 11AC of the Central Excise Act was refused because the claimed error was not a mistake apparent from the record. The plea that payment of duty before issuance of the show cause notice excluded penalty had not been raised in the reply to the notice or in the appeal against the Commissioner's order, so it was outside the material considered in the final order. A patent error cannot be established by a long-drawn process of reasoning. The request to disturb the penalty finding therefore failed. Case-Laws Central Excise Mon, 19 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112997