2018 (5) TMI 94 - AT - Central Excise

Rectification of mistake - it is contended that Bench while passing Final Order No. A/ 13079/2017 dt 5.10.2017 has not extended the benefit of paying penalty of 25% of the confirmed demand - Held that - the appellant had not taken this point in the grounds of appeal nor was it argued when the matter was heard and disposed on 5-10-2017 - when the issue were not argued before the Bench no finding are given, question of rectification of mistake does not arise as provisions of Sec 35C of the CEA 1944 provides for rectification of mistake apparent on the face of the record - ROM dismissed.

Summary

The Appellate Tribunal CESTAT AHMEDABAD dismissed the application for rectification of mistake as the issue was not argued before the Bench, and no finding was given. The application sought to rectify a mistake regarding the non-extension of the benefit of paying a penalty of 25% of the confirmed demand in a previous order. The Tribunal found that since the issue was not raised in the grounds of appeal or argued during the hearing, the provisions of Sec 35C of the Central Excise Act, 1944 did not apply for rectification of mistake.