2003 (11) TMI 646 - AT - Central Excise

Summary

Issues: Rectification of mistake in the Final Order regarding the imposition of penalty.

In this case, M/s. Gujarat Raffia Industries Ltd. filed an application for rectification of a mistake in the Tribunal's Final Order, where the issue of penalty imposed on them was not decided. The appellant's advocate argued that no penalty was justified as the goods were not clandestinely removed, and the classification list was filed correctly. On the other hand, the Senior Departmental Representative opposed the application, stating that the penalty issue was duly considered and rejected in the original appeal. The Tribunal, after considering both sides, found that there was a mistake in the Final Order as no specific finding regarding penalty was recorded, despite the appellant's plea. The Tribunal agreed with the appellant's advocate that no penalty was warranted in this case, as the classification issue was genuine, and the correct classification list was filed. Consequently, the Tribunal allowed the rectification application and set aside the penalty imposed on the appellants.