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2018 (4) TMI 657 - AT - Central ExciseRectification of mistake - there is an error to the extent that the Order-in-Original No. 48/Commr/M-II/07 dated 10.12.2007 was not mentioned hence the same may be corrected - Held that - there is an apparent error in the preamble of the order in as much as only one Order-in-Original was mentioned, therefore in the preamble the words and figures arising out of Order-in-Original No. 25/2006 dated 06.10.2006 passed by the Commissioner of Central Excise, Mumbai-Il is corrected and read as (arising out of Order-in-Original No. 25/2006 dated 06.10.2006 passed by the Commissioner of Central Excise, Mumbai-I-I and Order-in-Original No. 48/Commr/M-II/07 dated 10.12.2007 passed by the Commissioner of Central Excise, Mumbai-ll.) - ROM application allowed.
Issues: Rectification of mistake in Tribunal order
Analysis: The Revenue filed an application for the rectification of a mistake in the Tribunal order dated 21.03.2017. The order in question pertained to appeal Nos. E/ 80/07 & E/ 147/08, which arose from two Order-in-Originals passed by the Commissioner of Central Excise, Mumbai-II. However, the Tribunal order only mentioned one of the Order-in-Originals, leading to an error as the second one was not referenced. The Additional Commissioner representing the Revenue pointed out this discrepancy and requested the correction of the mistake. Upon considering the submission made by the learned Additional Commissioner, the Tribunal acknowledged the error in the order's preamble. It was noted that only one Order-in-Original was mentioned in the preamble, while the second one was omitted. To rectify this mistake, the Tribunal amended the preamble to include both Order-in-Originals in question. The corrected version now properly reflects that the appeals arose from both Order-in-Original No. 25/2006 dated 06.10.2006 and Order-in-Original No. 48/Commr/M-II/07 dated 10.12.2007 passed by the Commissioner of Central Excise, Mumbai-II. Consequently, the application for rectification of mistake was allowed by the Tribunal in the specified terms.
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