2013 (11) TMI 83 - AT - Central Excise

Rectification of Mistake Held that - The confirmation of duty has set aside whereas both the Members, after declaration of law on the point, remanded the matter to the lower authorities for computation of clearances - confiscation of 36 air-conditioners was required to be set aside inasmuch as there was a seizure of total 60 air-conditioners out of which the confiscation of 24 air-conditioners stand upheld by the Majority order - the mistakes has been rectified Rectification of Mistake application filed by the Revenue is allowed Decided in favour of Revenue.

Summary

Issues: Rectification of mistake in a final order involving difference of opinion among Members.

The judgment addresses an application for the rectification of mistakes in a final order passed by the Appellate Tribunal CESTAT NEW DELHI. Initially, there was a difference of opinion between two Members on certain disputed issues, which was resolved by a third Member. The final order was passed based on the majority decision. The mistakes pointed out by the Revenue were technical in nature and not related to the merits of the case. The rectification involved specific paragraphs in the final order relating to duty confirmation, confiscation of goods, and penalties imposed. The rectification process required setting aside certain decisions and remanding the matter for fresh computation based on the observations made by the Tribunal. The rectification was made in accordance with the majority order and the rectified final order was provided in detail. The Revenue's application for rectification was allowed by the Tribunal. The judgment was pronounced in open court after due consideration of the rectification issues.

In-depth analysis of the judgment reveals that the rectification process primarily focused on correcting technical mistakes in the final order passed by the Tribunal. The rectification involved specific paragraphs in the final order that needed adjustments based on the majority decision reached after resolving the initial difference of opinion among the Members. The rectification addressed issues related to duty confirmation, confiscation of goods, and imposition of penalties. The rectified final order provided detailed changes to the original decisions, setting aside certain confirmations and confiscations while upholding others based on the majority decision. The rectification process aimed to ensure accuracy and compliance with the Tribunal's findings and observations, leading to a revised final order that reflected the corrected decisions in line with the majority opinion. The rectification was deemed necessary to maintain the integrity and consistency of the Tribunal's judgments and to address technical errors identified by the Revenue. The rectification process was conducted transparently, with the Tribunal allowing the Revenue's application and pronouncing the rectified final order in open court.