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2018 (3) TMI 335 - AT - Central Excise


Issues: Rectification of mistake in the order passed by the Tribunal

Analysis:
1. Rectification of Mistake: The applicants filed an application for rectification of a mistake apparent in the order passed by the Tribunal. The mistake pertained to an error in the amount of demand mentioned in the order. The Tribunal had erroneously stated the demand as ?15,57,360/- instead of the correct amount of ?15,55,360/-. Additionally, there was a discrepancy in the order regarding the evidence produced by the Revenue to corroborate clandestine removal of goods.

2. Review of Record: Upon perusal of the record, it was identified that there were indeed two mistakes apparent from the record made by the Tribunal while passing the order. The corrected paragraph 8 of the order clarified that the demand was confirmed based on the corroborative statement of Shri Vijay Gupta, and as no other evidence was presented by the Revenue to support the clandestine removal of goods, the demand was deemed unsustainable. This decision was influenced by a previous tribunal case and led to setting aside the impugned order and allowing the appeals with consequential relief.

3. Decision: The Tribunal, after reviewing the rectification applications and acknowledging the mistakes in the original order, allowed the applications for rectification of mistakes. The rectification was deemed necessary to ensure the accuracy and integrity of the Tribunal's decision-making process. The rectification of the mistakes in the order was crucial in providing a fair and just outcome for the parties involved in the case.

This detailed analysis highlights the process of rectification of mistakes in the Tribunal's order, the errors identified, the corrective actions taken, and the ultimate decision to allow the rectification applications to uphold the principles of justice and fairness in the legal proceedings.

 

 

 

 

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