2017 (9) TMI 981 - AT - Central Excise

Rectification of mistake - It is submitted that the Tribunal did not discuss the issue with regard to classification of Dhanda Dhavana Choornam and had analyzed only the issue in respect of other products - Held that - the Tribunal has mentioned that the issue arising in the appeal is with regard to classification of products including the product namely Dhanda Dhavana Choornam - there is no omission on the part of the Tribunal to discuss the issue with classification of Dhanda Dhavana Choornam as contended by the department - ROM application dismissed.

Summary

Issues Involved:
Rectification of mistake in the Final Order regarding the classification of products including "Dhanda Dhavana Choornam."

Analysis:
The Appellate Tribunal received applications for rectification of mistake in the Final Order related to the classification of products, including "Dhanda Dhavana Choornam." The department argued that the Tribunal did not discuss the classification of "Dhanda Dhavana Choornam" and sought rectification. On the other hand, the respondent contended that the Tribunal had properly addressed all products, including "Dhanda Dhavana Choornam," and no rectification was needed. After hearing both parties, the Tribunal examined the issue. The Tribunal noted that in the impugned final order, it had indeed mentioned the classification issue concerning "Dhanda Dhavana Choornam." The contentions from both sides and relevant judicial pronouncements were analyzed. The Tribunal concluded that there was no omission in discussing the classification of "Dhanda Dhavana Choornam." Consequently, the Tribunal found no error requiring rectification and dismissed the applications for rectification of mistake filed by the department.

This judgment highlights the importance of thorough examination of issues raised in applications for rectification of mistakes in final orders. It underscores the need for clear and comprehensive analysis of all relevant aspects before concluding on the necessity of rectification. The judgment also emphasizes the significance of judicial pronouncements and proper consideration of arguments from both parties in reaching a decision on rectification applications.