https://www.taxtmi.com/caselaws?id=795463 Where an appellant concedes the CENVAT credit demand and interest and seeks only deletion of penalty, a challenge to the extended limitation period does not survive independently because it concerns the sustainability of the conceded demand. The notes state that the Tribunal granted the only live relief by setting aside penalty, as the credit issue was highly debatable during the relevant period and no mala fides were attributable to the appellant. Its failure to adjudicate limitation therefore was not an error apparent on the record capable of rectification, and rejection of the rectification application was justified. en-us Mon, 06 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795463 Where an appellant concedes the CENVAT credit demand and interest and seeks only deletion of penalty, a challenge to the extended limitation period does not survive independently because it concerns the sustainability of the conceded demand. The notes state that the Tribunal granted the only live relief by setting aside penalty, as the credit issue was highly debatable during the relevant period and no mala fides were attributable to the appellant. Its failure to adjudicate limitation therefore was not an error apparent on the record capable of rectification, and rejection of the rectification application was justified. Case-Laws Central Excise Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795463