KANORIA CHEMICALS AND INDUSTRIES Vs. CCE

JUDGEMENT

(1.) THIS application for rectification of mistake is made only for a error in our Final Order No. 311/06 -SM dated 8.2.06. The learned Counsel submits that interest liability arise only for the period 16.11.97 to 2.6.98.

(2.) THE learned DR reiterates the findings of the learned commissioner.

(3.) CONSIDERED the submissions made by both the sides and perused the records. It is seen from the record that vide our final order dated 8.2.06, we had held that the appellant is liable for discharge of the interest payable by him on the amount of service tax not paid but paid subsequently. Both the sides stated that retrospective amendment to Finance Act was given accent by the President on 13.2.03 and provisions mandate that interest be paid by appellants 6 months thereafter, while the order of Tribunal directs to pay interest from the date of the service tax liability. I find that this is a mistake apparent on the face of record.