2019 (2) TMI 203 - AT - Central Excise

Rectification of mistake - Section 35C(2) of the Central Excise Act - apparent mistake present or not? - Held that - The findings have been arrived at based on some incorrect facts - the Order based on incorrect facts requires rectification - ROM Application allowed.

Summary

Issues: Rectification of apparent mistake in Final Order under Section 35C(2) of the Central Excise Act.

Analysis:
- The assessee filed a miscellaneous application seeking rectification of an apparent mistake in the Final Order dated 12.06.2018.
- During the hearing, the advocate for the assessee pointed out mistakes in recording facts in the Final Order and referred to judgments in support of rectification.
- The Member (Judicial) carefully considered the contentions and the Final Order, concluding that the findings were based on incorrect facts.
- It was decided that the impugned Order needed rectification due to the incorrect facts, and the miscellaneous application filed by the assessee was allowed.
- The Order was recalled, and the appeal was scheduled for fresh hearing on 03.01.2019, as pronounced in open court on 28.11.2018.