https://www.taxtmi.com/caselaws?id=361742 An apparent factual error in the recorded quantum of penalty can be corrected in rectification proceedings when the case record supports the mistake. The Tribunal examined the earlier order, found the objection to the penalty figure factually correct, and substituted the recorded amount with the reduced penalty stated in the record. The rectification application was therefore allowed, and the order was amended to reflect the correct penalty amount. en-us Wed, 04 Apr 2018 00:00:00 +0530 Thu, 14 Jun 2018 06:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361742 An apparent factual error in the recorded quantum of penalty can be corrected in rectification proceedings when the case record supports the mistake. The Tribunal examined the earlier order, found the objection to the penalty figure factually correct, and substituted the recorded amount with the reduced penalty stated in the record. The rectification application was therefore allowed, and the order was amended to reflect the correct penalty amount. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361742