2018 (8) TMI 465 - AT - Central Excise

Rectification of Mistake - location of factory to be rectified - Held that - Rectification of factory location as Assam in place of Meghalaya in paragraph 1 of the order dated 04.05.2018, since the mistake is apparent on the face of the records the same is hereby rectified. Prayer regarding the change of Cause Title from Yamakhya Cosmetics and Pharmaceuticals Private Limited to Modi-Mundipharma Beauty Products Private Limited cannot be entertained at this stage since Final Order has already been passed by this Bench. ROM application allowed.

Summary

Issues Involved:
1. Rectification of cause title in the final order
2. Rectification of factory location in the final order

Analysis:
1. The first issue pertains to the rectification of the cause title in the final order. The applicant sought an amendment to substitute the name and address of the respondent in the order. However, the Tribunal noted that the process of amalgamation and merger had been completed before, as confirmed by the High Court's order in 2013. The Tribunal emphasized that the applicant had sufficient time to file the miscellaneous application for the change of cause title before the final order was passed. As a result, the Tribunal rejected the prayer for changing the cause title post the final order.

2. Moving on to the second issue, which concerns the rectification of the factory location in the final order from Meghalaya to Assam. The Tribunal acknowledged that the mistake in the factory location was apparent on the face of the records. Therefore, the Tribunal allowed the rectification of the factory location in paragraph 1 of the order dated 04.05.2018. After rectification, the paragraph now correctly reflects the factory being situated in Assam. The Tribunal granted the prayer for rectification of the factory location.

In conclusion, the Miscellaneous Application was disposed of with the rejection of the cause title rectification prayer and the allowance of the factory location rectification prayer. The Tribunal's decision was based on the timing of the application and the clarity of the mistake in the factory location, ensuring the accuracy of the final order.