2016 (11) TMI 569 - AT - Central Excise

Rectification of mistake - mistake in the order against the appeal filed by appellant 2016 (4) TMI 323 - CESTAT MUMBAI - Held that - rectification allowed.

Summary

Issues: Rectification of mistake in the judgment

In this judgment by the Appellate Tribunal CESTAT Mumbai, the issue at hand was a rectification of mistake (ROM) application filed by M/s.Cosme Remedies Ltd. in relation to a previous order. The appeal of M/s.Cosme Remedies Ltd. was allowed, and the appeal of the Revenue was dismissed. The tribunal heard the applicant and identified clerical errors that needed rectification.

The first error highlighted was in para 6.6 of the order, where it was incorrectly stated that the impugned order dropped the demand on a specific category. The correction clarified that the impugned order actually confirmed the demand on the mentioned category. The appeal of the applicant was allowed, contrary to the initial statement that the appeal of the Revenue was dismissed.

Furthermore, in para 6.7, a similar error was identified regarding the Revenue's appeal. The original order mistakenly confirmed the demand under a particular category, whereas it should have stated that the demand was dropped under that category. The correction also involved rectifying the statement about whose appeal was allowed and dismissed in this context.

Ultimately, the tribunal allowed the rectification of mistakes as per the corrections discussed during the hearing. The judgment was pronounced in court on 27/09/2016. The rectification aimed to align the written order with the actual decisions made regarding the appeals of both M/s.Cosme Remedies Ltd. and the Revenue.