2018 (11) TMI 616 - AT - Central Excise

Rectification of Mistake - in para-2 of the Final order there is typographical error which needs to be corrected - Held that - THere is error apparent on the face of record in not allowing the SSI exemption benefit - necessary rectification is to be made - ROM application allowed.

Summary

Issues: Typographical error in demand amount, SSI exemption benefit denial

Typographical Error in Demand Amount:
The judgment addresses a typographical error in the demand amount confirmed in the impugned order against two entities. The appellants pointed out the error, leading to a correction. The original demand against one entity was &8377; 36,99,969, which was corrected to &8377; 25,74,441. Similarly, the demand against the second entity was erroneously recorded as &8377; 6,51,219 instead of the correct amount of &8377; 5,57,935. The Tribunal appreciated the typographical error and allowed the correction, amending the amounts accordingly.

SSI Exemption Benefit Denial:
Another issue raised was regarding the denial of Small Scale Industries (SSI) exemption benefit to the appellants. The Tribunal noted a previous ruling where it was established that the appellants were entitled to the SSI exemption benefit. The appellants argued that despite the brand ownership belonging to another entity, all three firms were family-owned, controlled, and operated by the same individuals. Citing relevant case law, the Tribunal found an error in not granting the SSI exemption benefit and ruled in favor of the appellants. The judgment modified the final order to allow the appellants to avail the SSI exemption benefit and directed the adjudicating authority to re-compute the demand accordingly, ensuring the appellants receive consequential benefits as per the law.

In conclusion, the judgment rectified a typographical error in the demand amount and granted the SSI exemption benefit to the appellants based on the familial relationship and control over the entities involved. The decision was made in line with relevant legal precedents and directed the authorities to adjust the demands and provide consequential benefits to the appellants as per the law.