2014 (3) TMI 276 - AT - Central Excise

Rectification of mistake - Mistake in the finding of the Tribunal that the appellant using the brand name only from 17-2-2001 - Held that - There is a clear finding in the order-in-original that the appellant is affixing brand name only from 17-2-2001 - The order was pronounced and dictated in the Court in the presence of the departmental representative and the advocate. Since the observations were made based on the submissions made by both the sides and taking note of the submissions and we find that mistake sought to be rectified goes into root of the matter and if attempted to be rectified, such an effort would result in review of the order - Rectification denied.

Summary

The Appellate Tribunal CESTAT Bangalore rejected the application for rectification of mistake in Final Order No. 1181/2009, dated 8-10-2009 filed by the Revenue. The Tribunal found that the mistake sought to be rectified goes into the root of the matter and any attempt to rectify it would result in a review of the order. The application was rejected as having no merit.