2019 (4) TMI 187 - AT - Customs

Rectification of mistake - mistake apparent on the face of record or not - Held that - In this case, decisions cited by the appellant on the issue of belated production of end use certificate shall disentitle to the assessee for the benefit of Notification No. 83/1990-cus and those decisions have not been considered while passing the order dated 23.08.2017. In that circumstances, it is a mistake apparent on record while not considered the decisions which are relevant on the assessee. The order dated 23.08.2017 is recalled and direct the registry to list the appeal for re-hearing on the said issue in due course - ROM Application allowed.

Summary

Issues:
Rectification of mistake in the order passed by the Tribunal due to non-consideration of relevant decisions regarding late submission of end use certificate affecting exemption notifications.

Analysis:

1. The applicant sought rectification of a mistake in the Tribunal's order dated 23.08.2017, contending that the Tribunal failed to consider the decision in the case of Commissioner of Central Excise Jaipur vs. Moonling Exim Pvt. Ltd. and Kusum Alloys vs. Commissioner of Customs, Bangalore. The applicant argued that the belated submission of the end use certificate should not lead to denial of benefits under specific customs notifications. The Tribunal acknowledged the relevance of these decisions and found that they were not considered in the original order, leading to a mistake on record.

2. The Learned Authorized Representative (AR) opposed the rectification, arguing that it would amount to a review of the Tribunal's own order, which is impermissible. The AR contended that all arguments presented by the applicant were already considered during the initial order. However, after hearing both parties and evaluating the submissions, the Tribunal concluded that the decisions regarding the belated production of end use certificates were crucial in determining the entitlement of the assessee to benefits under Notification No. 83/1990-cus. The Tribunal recognized the oversight in not considering these decisions previously, leading to the decision to recall the order dated 23.08.2017.

3. The Tribunal, in its final decision, allowed the application for rectification of mistake, emphasizing the importance of considering relevant decisions impacting the entitlement of the assessee to customs benefits. Consequently, the order dated 23.08.2017 was recalled, and the appeal was scheduled for re-hearing on the issue of the belated production of end use certificates. This comprehensive analysis highlights the significance of legal precedents and their impact on customs exemptions, ensuring a fair and just outcome for the parties involved.

This detailed analysis of the judgment showcases the Tribunal's meticulous consideration of legal precedents and the rectification of mistakes to uphold the principles of justice and fairness in customs matters.