2019 (4) TMI 470 - AT - Central Excise

Rectification of mistake - error apparent on the face of record or not - Held that - The interest liability upheld by the Tribunal seems to be an error from the face of the records - Rectification of Mistake application stands disposed of.

Summary

Issues: Rectification of mistake in the final order regarding the imposition of interest under Sec.11AB of the Central Excise Act, 1944.

Analysis:
1. The application was filed for the rectification of a mistake in the Final Order. The Tribunal acknowledged the error in Page 6 of the order, where interest under Sec.11AB of the Central Excise Act, 1944, was awarded.

2. The counsel pointed out that the error occurred because Sec.11AB was not in existence during the period in question (1991-1995) and was introduced into the statute on 28.09.1996. It was argued that applying these provisions retrospectively was not permissible, which the Tribunal agreed with.

3. The Tribunal concluded that the imposition of interest under Sec.11AB was an error. Therefore, the order was rectified to state that no interest is chargeable under Sec.11AB for the period in question. The Tribunal clarified that the provisions of Sec.11AB could not be applied for seeking interest during the period before their introduction in 1996.

4. The rectification application was disposed of, and the Tribunal made the necessary corrections in the final order to reflect that interest under Sec.11AB of the Central Excise Act, 1944, was not applicable for the relevant period due to the statutory timeline of its enactment.

This detailed analysis outlines the Tribunal's decision to rectify the mistake in the final order regarding the imposition of interest under Sec.11AB of the Central Excise Act, 1944, by considering the statutory provisions and timelines involved in the case.