https://www.taxtmi.com/caselaws?id=128309 Where credit disallowance survived only in part, a composite penalty under Rule 173Q could not remain unchanged if the final order omitted any finding on penalty. That omission was treated as a rectifiable error, and the penalty had to be aligned with the limited extent of the sustained demand. The rectification application was allowed, and the penalty was reduced to reflect the partial relief granted on the credit disallowance. en-us Fri, 21 Aug 2009 00:00:00 +0530 Mon, 01 Apr 2013 11:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128309 Where credit disallowance survived only in part, a composite penalty under Rule 173Q could not remain unchanged if the final order omitted any finding on penalty. That omission was treated as a rectifiable error, and the penalty had to be aligned with the limited extent of the sustained demand. The rectification application was allowed, and the penalty was reduced to reflect the partial relief granted on the credit disallowance. Case-Laws Central Excise Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128309