2016 (12) TMI 1326 - AT - Central Excise

Rectification of Mistake - Held that - The Bench while passing the final order dated 19.08.2015 has considered the entire issue in its proper perspective. In paragraph 8 the Bench has come to a conclusion and has recorded that the base frame is not an integral part of the pump, it is only an accessory to the pump - Application is rejected.

Summary

Issues:
Rectification of Mistake in Final Order

Analysis:
The case involved an application for rectification of mistake in the final order dated 19.08.2015. The appellant's counsel argued that the matter was remanded back to the lower authorities previously, and in the subsequent round of litigation, various documents and photographs were presented to support the claim that the base frame is an integral part of the pump. Reference was made to a Supreme Court case emphasizing the consideration of material evidence for rectification of mistake. The Departmental Representative supported the Tribunal's order.

Upon review, the Tribunal found the submissions of the appellant's counsel unacceptable for multiple reasons. It was noted that the entire issue had been considered in detail in the final order, from paragraph 5 to paragraph 8. The Tribunal concluded that the base frame was not an integral part of the pump but merely an accessory. It was highlighted that all submissions made by the counsel during the final disposal were duly considered and recorded in the order. Consequently, the Tribunal determined that there was no error in the final order, let alone an error apparent on the face of the record.

Ultimately, the miscellaneous application for rectification of mistake was rejected by the Tribunal. The judgment was delivered by Mr. M.V. Ravindran, Member (Judicial), and Mr. Devender Singh, Member (Technical).