2002 (1) TMI 565 - AT - Central Excise

Summary

Issues:
Rectification of mistake in the Tribunal's Final Order regarding disposal of appeals, reduction of penalty, and consideration of duty amounts in multiple cases.

Analysis:
The Commissioner of Central Excise filed an application stating a mistake in the Tribunal's Final Order, highlighting that only one case involving duty of Rs. 2,95,860 was considered, with the penalty reduced to Rs. 50,000. The Commissioner argued that the other cases involving higher duty amounts were not discussed, and the penalty was not addressed. The Commissioner sought a re-hearing or enhancement of penalty. On the other hand, the respondent's representative contended that the penalty reduction to Rs. 50,000 applied to all three appeals, not just the case with the lower duty amount. The Tribunal noted discrepancies in the order, acknowledging that all three appeals were considered but not explicitly mentioned. The Tribunal modified the order to reflect the correct details of duty amounts and clarified that the penalty reduction applied to all three appeals.

The Tribunal considered the pleas regarding the quantum of penalty, emphasizing that all three appeals were taken into account, as evident from the order details. The Tribunal's observation in para 7 indicated that multiple appeals were being disposed of, reinforcing that the penalty reduction applied universally. The Tribunal reviewed the order pronouncement in the open court, where the penalty reduction to Rs. 50,000 was specified for all three appeals. Despite initial recording discrepancies, the Tribunal concluded that the penalty reduction was intended for all cases, with minimal chance of error given the open court pronouncement and representation of both sides.

In light of the discussions, corrections were allowed in paras 1, 2, and 3 to accurately reflect the duty amounts and appeals considered. The penalty amount of Rs. 50,000 was upheld for all three appeals, confirming that the penalty reduction applied uniformly. The Rectification of Mistake Application was disposed of accordingly, addressing the discrepancies and ensuring clarity in the final order.