2018 (4) TMI 58 - AT - Central Excise

Rectification of mistake - It is the contention of the Revenue that no such document was placed by the appellant on record to establish that fire took place due to unavoidable safety majors - Held that - it is a document in form of copy of report dated 10.03.2001 was placed on record by the appellant. The said report is issued by Haryana Fire Service Department which shows that fire took place due to electric short circuit. The said document is on record and the same has been placed before the authorities below - ROM Application filed by Revenue is dismissed.

Summary

Issues:
Rectification of mistake in the order regarding the cause of fire and insurance claim documentation.

Analysis:
The judgment by the Appellate Tribunal CESTAT CHANDIGARH addressed the issue of rectification of mistake in an order concerning the cause of fire and the lack of insurance claim documentation. The Revenue filed an application contending that the Tribunal erroneously held the fire to be unavoidable due to an electric short circuit, despite the absence of evidence supporting this claim. The Revenue argued that the appellant failed to provide any documentation establishing the fire's inevitability or related insurance claims. However, upon review of the records, it was found that a report dated 10.03.2001 from the Haryana Fire Service Department, confirming the fire's cause as an electric short circuit, was indeed submitted by the appellant. This document had been presented to the authorities below as well. Despite this evidence, the Revenue persisted in claiming a lack of supporting documentation from the appellant, which was deemed contrary to the facts on record. Consequently, the Tribunal dismissed the Revenue's application for rectification of mistake, as the document proving the fire's cause had been provided and considered by the authorities.

In conclusion, the judgment highlighted the importance of documentary evidence in legal proceedings and the need for thorough review of records before seeking rectification of mistakes in orders. The Tribunal's decision underscored the significance of factual accuracy and adherence to evidence presented during the course of a case. The dismissal of the Revenue's application signaled a commitment to upholding the integrity of the judicial process and ensuring that decisions are based on verifiable information and records.