2019 (1) TMI 702 - AT - Central Excise

Rectification of mistake - typographical error - It stands submitted that the word SSI Exemption of Carbon appearing in the last line of Para 7 should be read as stainless steel of Carbon - Held that - Inasmuch as the mistake is typographical mistake, we replace the word SSI Exemption of with stainless steel and allow the ROM application to that extent.

Summary

The appellate tribunal allowed the applicant's appeal by correcting a typographical error in the order related to the word 'SSI Exemption of Carbon' which should be read as 'stainless steel of Carbon'. The tribunal replaced the incorrect phrase with the correct one and allowed the application.