2005 (3) TMI 622 - AT - Central Excise

Summary

Issues:
Rectification of mistake in Tribunal's Final Order regarding the date of end use certificate and the demand of duty being time-barred due to provisional assessment.

Analysis:
The judgment revolves around an application by the revenue for rectification of a mistake in the Tribunal's Final Order. The issue pertains to the incorrect date mentioned in the final order and the contention regarding the demand of duty being time-barred due to provisional assessment. The judges, after hearing both parties, noted the discrepancy in the date mentioned in the order and the actual date of the end use certificate. The learned SDR argued that the demand of duty was not time-barred due to provisional assessment. However, it was revealed that the fact of provisional assessment was not properly documented in the show cause notice, Order-in-Original, or Order-in-Appeal. The judges emphasized that a mistake apparent from the record is necessary for rectification under Section 129B(2) of the Customs Act. Since the record did not reflect the provisional assessment, the judges concluded that there was no error in treating the assessment as final. Consequently, the application for rectification of mistake was rejected based on the lack of merit.

In conclusion, the judgment highlights the importance of errors being apparent from the record for rectification purposes. It underscores the need for accuracy and proper documentation in legal proceedings to avoid discrepancies and ensure the validity of assessments. The decision provides clarity on the criteria for rectification under the Customs Act and emphasizes the significance of maintaining accurate records in legal matters to uphold the integrity of judicial processes.