2004 (3) TMI 645 - AT - Central Excise

Summary

Issues: Rectification of mistake in a legal order.

In this case, the party filed a ROM against Final Order Nos. 103 to 105/2004, seeking rectification of a mistake in the order related to the term "Model" under Heading 95.04. The party argued that the term "Model" should be read in terms of the Rule of Noscitur A Sociis and cannot be compared with items used in parlour games, billiards, casino games, and automatic bowling alley equipment. The party contended that the term "Parlour Games" should replace "Model" in the order. The Counsel for the party submitted that the mistake was in the reference to "Parlour Games" and not "Model." The SDR had no objection to the rectification.

Upon careful consideration, the Bench found that there was a typographical error in the order, where "Model" was incorrectly used instead of "Parlour Games." The Bench agreed with the party's contention that the term should be corrected to "Parlour Games" to align with the argument presented. As there was no mistake in the finding portion of the order, the rectification was allowed to substitute "Model" with "Parlour Games" as requested by the party. The rectification was granted based on the principle of correcting typographical errors to reflect the intended meaning accurately.