2018 (5) TMI 470 - AT - Central Excise

Rectification of Mistake - no order was passed in respect of Appeal No. E/ 432/12. Shri R.V. Shetty - appellant case is that the said appeal may be heard afresh and order be passed - Held that - though the appeal No. E/ 432/ 12 appearing in the preamble of the order, however, no order was passed in respect of the said appeal. Therefore, the appeal No. E/432/ 12 mentioned in the preamble of the order is deleted. The last two sentences of the order in para 4 at page 3 i.e. I do not find any infirmity in both the orders of the lower authorities, hence the impugned order is upheld Revenue s appeals are dismissed is corrected and be read as I, therefore, do not find any infirmity in the impugned order of the lower authority, hence the impugned order is upheld. Revenue s appeal is dismissed. ROM application allowed.

Summary

Issues:
Rectification of order due to non-passing of judgment on one of the appeals.

Analysis:
The appellant filed a ROM application citing that an order dated 22.12.2017 was passed for Appeal No. E/403/12 by the Revenue and E/432/12 by the assessee, but no judgment was given for E/432/12. The appellant's representative requested a fresh hearing and judgment for E/432/12. The Revenue's representative acknowledged the absence of an order for the assessee's appeal. Upon reviewing the submissions, it was noted that although E/432/12 was mentioned in the order, no judgment was issued for it. Consequently, E/432/12 was deleted from the order preamble. The final sentences of the order were corrected to reflect that the impugned order of the lower authority was upheld, and the Revenue's appeal was dismissed. As a result of this rectification, E/432/12 needed to be re-heard, and the Registry was directed to schedule it for a regular hearing on 18.5.2018. The ROM application was disposed of accordingly.