2008 (9) TMI 662 - AT - Central Excise

Summary

Issues:
1. Rectification of mistake in attestation of certificate in a Stay Order.
2. Impossibility of producing original certificate for a Final Order.

Analysis:
1. The appellant filed an application regarding two orders passed by the Tribunal. The Advocate highlighted a mistake in the attestation of a certificate in the Stay Order, pointing out that the attestation was done by a Notary, not the Principal Secretary as mentioned. The Advocate argued that this mistake led to an inoperative Final Order. The appellant requested rectification of the mistake and appealed for the case to be allowed based on this correction.

2. The Advocate further argued that the Final Order was inoperative as it required the appellant to produce the original certificate, which was deemed impossible due to the nature of the certificate covering multiple vendors and only providing a photocopy to each. The appellant explained the standard practice of issuing one consolidated certificate for all suppliers and their goods, making it unfeasible to produce the original certificate. The Advocate presented evidence supporting this practice and emphasized the impossibility of fulfilling the requirement to produce the original certificate.

3. After hearing both sides, the Tribunal examined the certificate produced by the appellant, which was an amendment to the certificate issued under Notification No. 108/95 by the Grid Corporation of Orissa Ltd. The certificate was counter-signed by the Principal Secretary and later attested by a Notary. The Tribunal acknowledged the practical difficulties in obtaining the original certificate for each sub-vendor and recognized that the Principal Secretary had only counter-signed the certificate, not attested it. Considering these factors, the Tribunal concluded that the amendment to the certificate met the notification requirements. The Tribunal also noted that the allegation of non-production of the required certificate was incorrect. Therefore, in the interest of justice, the Tribunal decided to recall the Final Order and allow the appeal, taking into account the impossibility of producing the original certificate as explained by the Advocate. The Tribunal granted consequential relief based on the reasons provided, ultimately allowing the appeal.