2012 (4) TMI 708 - AT - Central Excise

Summary

Issues involved: Rectification of mistakes in Final Order u/s 1057/2011-EX dated 21-12-2011 regarding a stay petition and appeal filed by Revenue.

The appeal and stay petition were filed by Revenue without the presence of respondents-assessee. The prayer in the stay petition was to stay the order of the Commissioner (Appeals) granting abatement from duty under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The issue was correctly decided, but the order was issued as if the assessee had filed the appeal and stay petition, leading to errors that needed correction.

Corrections ordered in the order issued:
- In para 1, the prayer of Revenue for staying the impugned order was rejected, and the appeal was taken up for decision based on oral submissions of Revenue and written submissions of the Respondents.
- In Para 2, the word "Appellants" was substituted with "Respondents."
- In Para 4, the word "Appellants" was substituted with "Respondents."
- In para 5, the sentences were substituted to reflect that the Respondents filed an appeal with the Commissioner (Appeals) who allowed the appeal, leading to Revenue filing an appeal before the Tribunal.
- In Para 6, the word "Appellants" was substituted with "Respondents" in two places.
- In para 9, the sentence stating the appeal succeeds was substituted with "the appeal is without merits and is rejected."

The Application for Rectification of Mistake was allowed, and the operative part was pronounced in Court on 20-4-2012.