https://www.taxtmi.com/caselaws?id=795463 Extended-period limitation could not be pursued independently after the appellant expressly conceded the CENVAT credit demand and interest before the Tribunal and sought only deletion of penalty. Since the Tribunal set aside the penalty on the basis that the credit issue was highly debatable during the relevant period and no mala fides were attributable to the appellant, it granted the only surviving relief. Its failure to adjudicate the limitation plea therefore was not an error apparent on the record warranting 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 Extended-period limitation could not be pursued independently after the appellant expressly conceded the CENVAT credit demand and interest before the Tribunal and sought only deletion of penalty. Since the Tribunal set aside the penalty on the basis that the credit issue was highly debatable during the relevant period and no mala fides were attributable to the appellant, it granted the only surviving relief. Its failure to adjudicate the limitation plea therefore was not an error apparent on the record warranting 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