2018 (7) TMI 1201 - AT - Central Excise

Rectification of Mistake - Held that - The mistake is apparent on the face of record and the same needs to be corrected - The said table in Para 1 at Page 2 of the Final Order which stands replaced as contended by appellant - ROM application allowed.

Summary

Issues: Rectification of Mistake in Final Order

Analysis:
The judgment by the Appellate Tribunal CESTAT ALLAHABAD involved the consideration of Miscellaneous Applications for Rectification of Mistake in the Final Order dated 07/09/2017. The applicants contended that there were errors in the Final Order related to the reflection of demands in the table. Specifically, they pointed out discrepancies in the amounts of Central Excise duty and Cenvat Credit disallowed. The corrected table provided in the judgment detailed the correct duty amounts and penalties imposed for each appeal. The Tribunal acknowledged the mistakes as apparent on the face of the record and ordered the correction of the table in the Final Order. Consequently, the two Miscellaneous Applications for Rectification of Mistake were allowed, and the judgment was disposed of accordingly.

This judgment highlights the importance of rectifying mistakes in legal orders to ensure accuracy and fairness in the decision-making process. It underscores the Tribunal's duty to address errors promptly when brought to its attention, emphasizing the need for transparency and correctness in legal proceedings. The detailed analysis of the demands and penalties in the corrected table showcases the meticulous approach taken by the Tribunal in rectifying the inaccuracies in the Final Order. Overall, the judgment serves as a reminder of the Tribunal's commitment to upholding the principles of justice and procedural integrity in resolving legal disputes.