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2015 (10) TMI 1169 - AT - Central ExciseRectification of mistake - Duty demand - Clandestine removal of goods - Heldthat - mount of clandestine removals mentioned in the last coloum of table appearing in para 13 in the case of M/s Sunora Ceramics Industries should be ₹ 23,801/- instead of ₹ 8157/-. That amount of clandestine removal with respect to M/s Shayam Ceramics, mentioned at Serial No. 3 of the table, is NIL and should be deleted from the said table. Two other appeals E/448/2012 and E/10352/2013 in the case of M/s Suzuki Ceramic and M/s Digital Ceramics Pvt. Ltd. were also listed for hearing on 24.09.2014 where the amounts of clandestine removals were ₹ 17,256/- and 8157/- respectively. - Order rectified.
Issues involved: Revision of order due to errors in the amount of clandestine removals mentioned in the original order.
Analysis: 1. Errors in the amount of clandestine removals: The petitioner, represented by Mrs. Dimple Gohil, highlighted discrepancies in the amount of clandestine removals mentioned in the original order dated 24.09.2014. Specifically, she pointed out that the amount for M/s Sunora Ceramics Industries should be &8377; 23,801 instead of &8377; 8157. Additionally, she argued that the amount for M/s Shayam Ceramics, listed as NIL, should be deleted from the table. Furthermore, she brought attention to two other appeals, E/448/2012 and E/10352/2013, concerning M/s Suzuki Ceramic and M/s Digital Ceramics Pvt. Ltd., where the amounts of clandestine removals were incorrectly stated as &8377; 17,256 and &8377; 8157, respectively. 2. Confirmation of errors by Revenue representative: Shri K. Shiv Kumar, representing the Revenue, acknowledged the discrepancies in the appeals E/448/2012 and E/10352/2013 listed for hearing on 24.09.2014. He confirmed that the amounts mentioned in the ROM applications were indeed correct, supporting the petitioner's claims of errors in the original order. 3. Decision and rectification: After hearing both parties and examining the case records, the Tribunal found the errors to be apparent on the face of the records. Consequently, a new table was substituted in place of the original one from the order dated 24.09.2014. The revised table included corrected amounts of clandestine removals for various assesses, such as M/s Rajmoti Industries, M/s Delta Tiles Ltd, M/s Sober Ceramics, M/s Priya Gold Ceramics, M/s Apple Tiles Pvt. Ltd, M/s Fresco Ceramic Pvt. Ltd., M/s Opwell Ceramic Pvt Ltd, M/s Suzuki Ceramics, and M/s Digital Ceramics Pvt. Ltd. The ROM applications filed by the appellants were allowed accordingly, rectifying the errors in the original order.
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