2018 (8) TMI 1503 - AT - Central Excise

Rectification of mistake - the amount of duty disputed by the appellant has not been considered by this Tribunal - Held that - In the appeal filed by the appeal wherein one more ground has been raised by the applicant that there is error in the calculation of amount of which should be ₹ 2,53,158/- instead of ₹ 3,53,158/- and the same has not been considered by this Tribunal while passing the order - there is mistake apparent on record - application for ROM allowed.

Summary

Issues: Rectification of mistake in the Final Order

Analysis:
The judgment pertains to an application for rectification of mistake in the Final Order dated 31.10.2017, where the disputed duty amount was not considered by the Tribunal. Upon hearing both parties and examining the record, it was noted that an error existed in the calculation of the amount, which should have been &8377; 2,53,158 instead of &8377; 3,53,158. The Tribunal acknowledged the mistake and modified para 6 of the order to uphold the impugned order on merits. The matter was remanded back to the adjudicating authority to determine the actual amount to be demanded from the appellant, with the penalty to be equal to the finally determined amount.

Outcome:
The Tribunal allowed the application for rectification of mistake, thereby granting relief to the appellant. The appeal was disposed of with the terms set out in the modified order, emphasizing the correction in the calculation of the demand amount and the remand of the matter to ascertain the actual liability of the appellant.