https://www.taxtmi.com/caselaws?id=362159 Rectification was confined to clear apparent errors: the reference to interest was deleted because no interest had been proposed or demanded and duty had been paid within the statutory period, so interest was not lawfully chargeable. The penalty finding under Rule 173Q was left undisturbed because the earlier order had already given a reasoned rejection of the bona fide belief plea, and rectification could not be used to revisit that merits-based finding. The only other correction made was the clerical substitution of "Section 173Q" with "Rule 173Q" of the Central Excise Rules, 1944. en-us Fri, 25 May 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362159 Rectification was confined to clear apparent errors: the reference to interest was deleted because no interest had been proposed or demanded and duty had been paid within the statutory period, so interest was not lawfully chargeable. The penalty finding under Rule 173Q was left undisturbed because the earlier order had already given a reasoned rejection of the bona fide belief plea, and rectification could not be used to revisit that merits-based finding. The only other correction made was the clerical substitution of "Section 173Q" with "Rule 173Q" of the Central Excise Rules, 1944. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362159