https://www.taxtmi.com/caselaws?id=377473 The Tribunal dismissed the Rectification of Mistake (ROM) application on 22.02.2019, as no patent error necessitating rectification was found. The appellant's plea of limitation was deemed lacking merit, and the Tribunal upheld duty liability on acid oil while considering soap sludge as non-excisable. The penalty under Section 11AC was set aside due to confusion over excisability. The Tribunal rejected the appellant's reliance on case laws, emphasizing the need for a patent error for rectification. The dismissal was based on the debatable nature of the issue and lack of jurisdiction for revision under Section 35C(2) of the Central Excise Act, 1944. en-us Fri, 22 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377473 The Tribunal dismissed the Rectification of Mistake (ROM) application on 22.02.2019, as no patent error necessitating rectification was found. The appellant's plea of limitation was deemed lacking merit, and the Tribunal upheld duty liability on acid oil while considering soap sludge as non-excisable. The penalty under Section 11AC was set aside due to confusion over excisability. The Tribunal rejected the appellant's reliance on case laws, emphasizing the need for a patent error for rectification. The dismissal was based on the debatable nature of the issue and lack of jurisdiction for revision under Section 35C(2) of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377473