https://www.taxtmi.com/caselaws?id=124524 The Tribunal allowed the Rectification of Mistake (ROM) application, deleting the interest amount payable under Sections 11AB and 11AC of the Central Excise Act. The decision was based on the similarity between the provisions and previous rulings, where if penalty is not leviable, interest amount is also not leviable. The ROM application was granted as the impugned order failed to address the interest amount, leading to its deletion as the penalty amount was set aside. en-us Mon, 16 Jul 2007 00:00:00 +0530 Mon, 01 Oct 2012 14:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124524 The Tribunal allowed the Rectification of Mistake (ROM) application, deleting the interest amount payable under Sections 11AB and 11AC of the Central Excise Act. The decision was based on the similarity between the provisions and previous rulings, where if penalty is not leviable, interest amount is also not leviable. The ROM application was granted as the impugned order failed to address the interest amount, leading to its deletion as the penalty amount was set aside. Case-Laws Central Excise Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124524