2006 (11) TMI 505 - AT - Central Excise

Summary

Issues: Rectification of mistake in final order regarding confiscation of goods

Analysis:
1. The applicant sought rectification of a mistake in the final order, claiming that the confiscation of goods was not sustainable as they were not available at the time of the adjudication order. The applicant relied on a Tribunal decision stating that goods not physically available for confiscation cannot be confiscated.

2. The Revenue, however, cited various cases to support their contention that once goods are liable for confiscation, fines can be imposed even if the goods are not physically available. They also referenced a Supreme Court decision emphasizing that a mistake apparent on the record must be obvious and not subject to differing interpretations.

3. The Tribunal found that the goods in question were indeed liable for confiscation, aligning with the Revenue's argument and the decisions they referenced. Citing the Supreme Court's guidance that differing views on an issue do not constitute a rectifiable mistake, the Tribunal dismissed the applicant's application, as the view taken in the final order was consistent with previous cases.

This detailed analysis of the judgment highlights the key arguments presented by both parties and the Tribunal's reasoning in dismissing the application for rectification of the mistake regarding the confiscation of goods.