2019 (4) TMI 887 - AT - Central Excise

Rectification of Mistake - two paras are contradictory - Held that - In Para 7 of the said order, findings of the Tribunal are in favour of the assessee-respondent. As such, the appeal of the Revenue was required to be rejected. It seems that the expression Accordingly, I allow the appeals filed by the Revenue is a typographical error. The same should have been I rejected the appeals filed by the Revenue. The error rectified - ROM Application allowed.

Summary

The Revenue filed a Rectification of Mistake Application regarding a Final Order where Tribunal's findings favored the assessee in Para 7 but allowed the appeals filed by the Revenue in Para 8. The Tribunal rectified the typographical error in Para 8 to reject the appeals filed by the Revenue.