https://www.taxtmi.com/caselaws?id=116580 An apparent error in the operative portion of a final order may be rectified where it prematurely fixes penalty before duty liability is determined. The rectification modified the earlier directions by sending the matter back to the Original Authority for re-quantification of duty and by keeping the question of penalty open. The revised directions stated that no penalty would arise if the duty liability is nil, but suitable penalties may be imposed if any duty liability survives. The principle applied is that penalty cannot be conclusively determined until the underlying duty issue is first settled. en-us Thu, 08 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 17:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116580 An apparent error in the operative portion of a final order may be rectified where it prematurely fixes penalty before duty liability is determined. The rectification modified the earlier directions by sending the matter back to the Original Authority for re-quantification of duty and by keeping the question of penalty open. The revised directions stated that no penalty would arise if the duty liability is nil, but suitable penalties may be imposed if any duty liability survives. The principle applied is that penalty cannot be conclusively determined until the underlying duty issue is first settled. Case-Laws Central Excise Thu, 08 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116580