2019 (1) TMI 238 - AT - Central Excise

Rectification of Mistake - typographical error - Held that - Inasmuch as the said mistake is a typographical mistake, we rectify the same and replace the para 3 of Final Order - ROM allowed.

Summary

Issues: Typographical error in the Final Order

The judgment addresses a typographical error in the Final Order, specifically in para-3, where certain details related to the appellant's purchase of coal from a subsidiary company of M/s Coal India Ltd. were inaccurately mentioned. The error pertained to the period, additional amount of duty and cess, Show Cause Notice number, Order-in-Original number, and Order-in-Appeal number. The appellant's counsel highlighted this mistake, and the Tribunal acknowledged it as a typographical error. The Tribunal proceeded to rectify the mistake by providing the corrected version of para-3 of the Final Order, which detailed the appellant's purchase of coal, receipt of supplementary invoices, payment of additional duty and cess, and the subsequent disallowance of Cenvat credit by the adjudicating authority. The rectification was made to ensure accuracy and clarity in the Final Order.

The judgment emphasizes the importance of maintaining accuracy in legal documents and orders to prevent any confusion or misinterpretation. It showcases the Tribunal's commitment to correcting errors promptly to uphold the integrity of the judicial process. The rectification of the typographical error in the Final Order demonstrates the Tribunal's dedication to ensuring that the details of the case are accurately reflected in the official records. The decision to allow the Rectification of Mistake application signifies the Tribunal's adherence to procedural fairness and commitment to delivering just outcomes based on accurate information.