1994 (4) TMI 351 - AT - Central Excise

Summary

Issues:
Rectification of mistake under Section 35C(2) of Central Excises and Salt Act, 1944 in previous orders.

Analysis:
The appellant filed a Miscellaneous Application seeking rectification of mistakes in Order Nos. E/78 to 80/90-D passed in Appeal No. E/1485/88-D, E/3413/87-D and E/3419/87. The appellant's advocate pointed out errors not addressed in previous rectification applications. However, the advocate acknowledged the Tribunal's ruling that a second rectification application is not maintainable. The advocate argued that duty demands should consider deposits made under Section 35F of the Act during the appeal, citing a Supreme Court decision. The Senior Departmental Representative agreed that deposits should be adjusted from the demands. The Tribunal noted the previous disposal of three rectification applications and the inadmissibility of a fourth application. However, the Tribunal agreed to consider the appellant's plea in para 8 of the application regarding deposited amounts totaling Rs. 37,52,610.40. The Tribunal exercised its inherent jurisdiction under Rule 41 of CEGAT (Procedure) Rules to direct the lower authorities to consider the appellant's submissions while computing the duty demand in the Final Order.

In conclusion, the Tribunal rejected the appellant's miscellaneous application for rectifying mistakes due to the inadmissibility of a fourth rectification application. However, the Tribunal allowed the appellant's plea in para 8 of the application, directing the lower authorities to consider the deposited amounts while computing the duty demand in the Final Order.