2007 (2) TMI 508 - AT - Central Excise

Summary

Issues: Rectification of apparent mistake in the final order reducing redemption fine and penalties.

The judgment involves applications filed by the department seeking to rectify an apparent mistake in Final Order No. 1103 & 1104/2006 passed by the Bench. The mistake pertains to the reduction of redemption fine and penalties on the appellants, which were based on a previous order related to M/s. N.K. Enterprises and M/s. Sri Balaji Office Equipment. The department argued that there was an arithmetical mistake in determining the penalties for the present respondents. The Bench had reduced the penalties on the respondents based on its discretion and past decisions, not on an arithmetical formula as claimed by the department. Therefore, the so-called rectifiable mistake did not exist in the final order, leading to the dismissal of the applications.

Another apparent mistake was noted by the department in the assessable values of the goods imported by the appellants in the final order. The correct assessable values were different from those mentioned in the order. Despite not being pointed out in the applications, the Bench suo motu rectified the mistake in the final order by substituting the correct assessable values. The judgment concluded with the rectification of the mistake in the final order, ensuring that the correct values were reflected for the appellants.