https://www.taxtmi.com/caselaws?id=121159 The Tribunal upheld the duty liability and penalty imposed on the Appellant under Section 11AC and Rule 173Q. The Appellant's challenge was rejected as they did not object to the duty liability during the previous hearing, and the penalty was considered a conscious decision not subject to rectification. The judgment emphasizes the importance of accepting recorded liabilities and prohibits seeking rectification on issues already admitted. It clarifies that rectification must be based on evident mistakes in the order, not contentious matters. The decision reinforces the need for parties to be diligent in legal proceedings and acceptances to prevent challenges on settled issues. en-us Tue, 13 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 10:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121159 The Tribunal upheld the duty liability and penalty imposed on the Appellant under Section 11AC and Rule 173Q. The Appellant's challenge was rejected as they did not object to the duty liability during the previous hearing, and the penalty was considered a conscious decision not subject to rectification. The judgment emphasizes the importance of accepting recorded liabilities and prohibits seeking rectification on issues already admitted. It clarifies that rectification must be based on evident mistakes in the order, not contentious matters. The decision reinforces the need for parties to be diligent in legal proceedings and acceptances to prevent challenges on settled issues. Case-Laws Central Excise Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121159