2018 (2) TMI 642

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.... The application for rectification of mistake filed by the Revenue, pointing out the error in as much as this Bench set aside the penalty under Section 11AC whereas the Adjudicating Authority in the order impugned imposed the penalty under Rule 13 of CENVAT Credit Rules, 2002.    2. Shri N.N. Prabhudesai, learned Superintendent (A.R.) appearing on behalf of the Revenue reiterating....

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....aud, collusion, etc.  Sub-rule 13(2) also mentioned the Section 11AC.  Moreover the Adjudicating Authority in para 17 of the order clearly held that the penalty is leviable under Rule 13(2) and Section 11AC, therefore the order of this Tribunal setting aside the penalty mentioned under Section 11AC does not suffer from any error apparent on record.  Hence, the application for ROM of....

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....viable on the assessee. Similarly, interest has also to be recovered under Rule 12 of the CENVAT Credit Rules, 2002 read with Section 11AB of the Central Excise Act, 1944." From the aforesaid para it can be seen that the penalty was imposed under Rule 13(2) and Section 11AC, Rule 13(2) and Section 11AC are parimateria, therefore even though in the Tribunal's Order while setting aside the penalty ....