2018 (6) TMI 1140 - AT - Central Excise

Rectification of Mistake application - Tribunal in the Final Order dt. 24/10/2017 have used the words baggase whereas the product involved in the present appeal was compost - Held that - There is an error apparent on the face of the record and the Tribunal in the Final Order dt. 24/10/2017 have used the words baggase whereas the product involved in the present appeal was compost. But the outcome of the case would be the same even if it is compost - wherever the word baggasse is used in the Final Order dt. 24/10/2017, it should be read as compost . But the overall findings will remain the same - ROM Application allowed.

Summary

Issues: Rectification of mistake in the Final Order regarding the classification of goods as bagasse instead of compost leading to an appeal by the Revenue.

In the judgment delivered by MR. S.S GARG, JUDICIAL MEMBER, the Appellate Tribunal CESTAT BANGALORE addressed a miscellaneous application filed by the Revenue seeking rectification of a mistake in the Final Order No.22539/2017. The Tribunal had mistakenly referred to the goods in question as "baggase" instead of "compost." The Revenue contended that the Tribunal's observation regarding the manufacturing of bagasse, an exempted good, and the failure to reverse cenvat credit was incorrect as the issue actually pertained to the sale of compost, a mixture of waste products. The Tribunal acknowledged the error and allowed the Revenue's application for rectification, substituting "compost" for "baggase" in the Final Order. However, the Tribunal clarified that the overall findings of the case would remain unchanged despite the correction.

The Tribunal, after hearing arguments from both sides and examining the records, concluded that the error in referring to the product as bagasse instead of compost was indeed apparent on the face of the record. While acknowledging the mistake, the Tribunal highlighted that the substitution of the term from bagasse to compost would not alter the outcome of the case. Therefore, the Tribunal granted the Revenue's application for rectification, directing that wherever the term bagasse appeared in the Final Order, it should be read as "compost." The Tribunal emphasized that despite the correction, the overall findings and conclusions of the case would remain unaffected. The operative portion of the Order was pronounced in open court on 18/05/2018.