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2018 (8) TMI 540 - AT - Central ExciseRectification of Mistake - Typographical error - Held that - There has been typographical error in the order dated 03.04.2017. The Words Excisable Goods appearing at the end of para 4 of the said order may be substituted by the words Exempted Goods . In para 5 of the order dated 03.04.2017 for the words Shri Saibal Niyogi the words M/s Hindalco Industries Limited and Mr. Saibal Niyogi May be substituted. ROM applications are allowed.
Issues: Rectifications of Mistake applications filed by Revenue regarding typographical errors in the order dated 03.04.2017.
Analysis: The Revenue filed Rectifications of Mistake applications concerning an order dated 03.04.2017 issued by the Tribunal. The application highlighted a typographical error in the order, specifically in para 4, where the words "Excisable Goods" should have been "Exempted Goods." The Revenue clarified that the order did not dispose of the appeal filed regarding M/s Hindalco Industries Limited but only addressed the appeal against Shri Saibal Niyogi, an Assistant Manager and Authorized Signatory of Hindalco Industries Limited. The Tribunal acknowledged the typographical error and directed the substitution of "Excisable Goods" with "Exempted Goods" in para 4 of the order. Additionally, the Tribunal directed the substitution of "Shri Saibal Niyogi" with "M/s Hindalco Industries Limited and Mr. Saibal Niyogi" in para 5 of the order. The Tribunal carefully considered the grounds presented in the Revenue's application and recognized the typographical error present in the order dated 03.04.2017. The correction required the replacement of "Excisable Goods" with "Exempted Goods" in para 4 of the order. Furthermore, in para 5 of the same order, the Tribunal directed the substitution of "Shri Saibal Niyogi" with "M/s Hindalco Industries Limited and Mr. Saibal Niyogi." The Rectifications of Mistake applications were allowed by the Tribunal based on the identified errors and the necessary corrections specified in the order.
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