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2018 (7) TMI 1780 - AT - Central ExciseRectification of Mistake - it was alleged that the said order is an ex-parte order and has recorded incorrect facts while recording the facts of the case - Held that - There is a mistake on record by recording the fact that the appellant filed the statement of self credit on 16.07.2015. Same may be read as 07.07.2015. If the same is taken as 07.07.2015, there is no delay in filing the statement of availing self credit by the appellant - the mistake is to be rectified accordingly - ROM application allowed.
Issues: Rectification of mistake in the final order; Incorrect facts recorded in the order
The judgment by the Appellate Tribunal CESTAT CHANDIGARH involved the application for rectification of a mistake in the final order passed by the Tribunal on 05.03.2018. The applicant contended that the order was ex-parte and contained incorrect facts regarding the date of filing the statement of self-credit. The Tribunal, comprising Mr. Ashok Jindal and Mr. Devender Singh, considered the matter. Upon reviewing the relevant documents, it was found that there was a mistake in recording the date of filing the statement of self-credit by the appellant. The Tribunal noted that the letter dated 04.07.2015 was received in the Division on 07.07.2015, indicating that the appellant had filed the statement on 07.07.2015, not on 16.07.2015 as erroneously recorded in the order. This correction was crucial as it established that there was no delay in the appellant's filing of the statement of availing self-credit. The Tribunal revised the facts of the case to accurately reflect the sequence of events. It clarified that the appellant was availing the benefit of Notification No. 56/2002 dated 14.11.2002 and had utilized Cenvat credit for the month of June 2015. The appellant had indeed filed the refund/self-credit in the office of the Assistant Commissioner on 07.07.2015 and with the Office of Jurisdictional Superintendent of Excise Office on the same date. By rectifying the mistake in the recording of dates, the Tribunal allowed the application for rectification of mistake. The judgment was dictated and pronounced in the open court, ensuring transparency and adherence to legal procedures.
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