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    <title>2006 (1) TMI 433 - CESTAT, BANGALORE</title>
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    <description>A rectification application was allowed because the earlier appellate order had already conclusively held that fine, penalty and interest were not leviable. The apparent omission of an express mention was treated as creating no real inconsistency, since the original order had accepted the assessee&#039;s plea and settled the levy issue. The result was that the final determination on non-leviability of fine, penalty and interest remained affirmed, and the request to correct the record was accepted to remove any perceived ambiguity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117897</link>
      <description>A rectification application was allowed because the earlier appellate order had already conclusively held that fine, penalty and interest were not leviable. The apparent omission of an express mention was treated as creating no real inconsistency, since the original order had accepted the assessee&#039;s plea and settled the levy issue. The result was that the final determination on non-leviability of fine, penalty and interest remained affirmed, and the request to correct the record was accepted to remove any perceived ambiguity.</description>
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