9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 836 - AT - Service TaxRectification of mistake - It is the case of Revenue that the appeal numbers mentioned in the final order should be ST/257/2007 and ST/258/2007 instead of ST/447 & 448/2007 - Held that - There is no error in mentioning the appeal numbers in the final order dated 21.06.2017 of the Tribunal. Yet, another error brought to the notice of the Bench is that in the Final Order No. A/30852-30853/2017, dated 21.06.2017 of the Tribunal, it did not mention the Order-in-Original No. 12/2007(ST), dated 24.08.2007 passed by CCE, Trichy. We do find that this is a typographical error and accordingly, the above said Order-in-Original is to be included on the first page of the Final Order dated 21.06.2007 - necessary rectification made. ROM Application allowed in part.
Issues: Rectification of mistake in the final order regarding appeal numbers and inclusion of Order-in-Original No. 12/2007(ST) in the judgment.
Rectification of Appeal Numbers: The Revenue filed an application seeking rectification of the final order to correct the appeal numbers mentioned as ST/447 & 448/2007, which should have been "ST/257/2007 and ST/258/2007." These appeals were against Order-in-Original No. 11/2007 (ST) dated 22.08.2007, adjudicated by the Commissioner of Central Excise, Trichy. The assessee had initially filed an appeal before the Tribunal in Chennai, which was later transferred to the Bangalore Bench. The appeals were re-numbered as ST/447, 448 of 2007 at the Bangalore Bench and subsequently disposed of. The Tribunal found no error in the appeal numbers mentioned in the final order dated 21.06.2017. Inclusion of Order-in-Original No. 12/2007(ST): Another error highlighted was the omission of mentioning Order-in-Original No. 12/2007(ST) dated 24.08.2007 passed by CCE, Trichy in the Final Order No. A/30852-30853/2017. The Tribunal acknowledged this as a typographical error and directed the inclusion of the said Order-in-Original on the first page of the final order dated 21.06.2017. The necessary changes were made to reflect the correct details in the judgment, ensuring accuracy and completeness in the record. This judgment by the Appellate Tribunal CESTAT Hyderabad addressed the rectification of appeal numbers and the inclusion of a missing Order-in-Original in a final order. The Tribunal clarified the background of the appeals, detailing their transfer from Chennai to Bangalore Bench and subsequent re-numbering. It confirmed the absence of error in the appeal numbers mentioned in the final order. Additionally, the Tribunal acknowledged and rectified the typographical error regarding the omission of Order-in-Original No. 12/2007(ST) in the judgment, ensuring the accuracy and completeness of the record. The judgment reflects the Tribunal's meticulous approach to rectifying mistakes and maintaining the integrity of legal documents.
|
