https://www.taxtmi.com/caselaws?id=362159 The Tribunal rectified the mistake in its order by clarifying that only the demand of duty is sustainable, as interest was not chargeable under Section 11AA. The penalty imposed under Rule 173Q was upheld, rejecting the applicant's claim of a bona fide belief due to their continued exemption availing despite past demand confirmation. Additionally, the error mentioning Section 173Q instead of Rule 173Q was corrected by the Tribunal. The rectification application was disposed of on 25/5/2018. 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 The Tribunal rectified the mistake in its order by clarifying that only the demand of duty is sustainable, as interest was not chargeable under Section 11AA. The penalty imposed under Rule 173Q was upheld, rejecting the applicant's claim of a bona fide belief due to their continued exemption availing despite past demand confirmation. Additionally, the error mentioning Section 173Q instead of Rule 173Q was corrected by the Tribunal. The rectification application was disposed of on 25/5/2018. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362159