https://www.taxtmi.com/caselaws?id=125335 The department filed an application for rectification of an error in a previous order regarding penalty under Section 11AC of the Central Excise Act. The Bench restricted the penalty to a specific period, reducing the quantum imposed by the Adjudicating authority. The department's application was deemed not maintainable under Section 35C(2) of the Act, as it sought rectification of an order passed on a miscellaneous application, not a final order. The Bench dismissed the rectification application, stating it was time-barred and did not advance the department's case. en-us Fri, 13 Feb 2009 00:00:00 +0530 Mon, 22 Oct 2012 18:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125335 The department filed an application for rectification of an error in a previous order regarding penalty under Section 11AC of the Central Excise Act. The Bench restricted the penalty to a specific period, reducing the quantum imposed by the Adjudicating authority. The department's application was deemed not maintainable under Section 35C(2) of the Act, as it sought rectification of an order passed on a miscellaneous application, not a final order. The Bench dismissed the rectification application, stating it was time-barred and did not advance the department's case. Case-Laws Central Excise Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125335