https://www.taxtmi.com/caselaws?id=219601 The Tribunal held that a rectification application is untenable where it seeks relief already granted in the final order, because the earlier order expressly set aside the penalties imposed under Section 173Q of the Central Excise Act and Rule 25 of the Central Excise Rules. Finding that the Revenue had filed the application without properly reading the final order, the Tribunal treated it as frivolous and dismissed it. The connected request for permission for the Commissioner to sign the rectification application was also dismissed as purely consequential, since no rectification proceedings survived. en-us Mon, 27 Aug 2012 00:00:00 +0530 Thu, 13 Dec 2012 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219601 The Tribunal held that a rectification application is untenable where it seeks relief already granted in the final order, because the earlier order expressly set aside the penalties imposed under Section 173Q of the Central Excise Act and Rule 25 of the Central Excise Rules. Finding that the Revenue had filed the application without properly reading the final order, the Tribunal treated it as frivolous and dismissed it. The connected request for permission for the Commissioner to sign the rectification application was also dismissed as purely consequential, since no rectification proceedings survived. Case-Laws Central Excise Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219601