2019 (4) TMI 1643 - AT - Central Excise

Rectification of Mistake - error apparent from the face of record - Section 35C(2) of Central Excise Act, 1944 - HELD THAT - The mistake apparent in the order is required to be corrected and, therefore, the same is rectified in the said order stated above at the places mentioned in the said order as per the table annexed herewith. ROM application allowed.

Summary

Issues: Rectification of errors in the Final Order under Section 35C(2) of Central Excise Act, 1944.

Issue 1: Mistake apparent in the Final Order
The Misc. Application was filed under Section 35C(2) of the Central Excise Act, 1944, regarding an error in the Final Order No. 53292/2018 dated 16.11.2018 in Appeal No. E/50265/2016-DB. The appellant pointed out inadvertent errors in quoting sections and dates in the order, supported by a chart. The Authorized Representative agreed to the errors and had no objection to rectification.

Issue 2: Correction of Errors
After reviewing the Final Order, it was established that corrections were necessary. The errors were rectified by correcting the mistakes at the specified locations mentioned in the order. A table was annexed to the order listing the errors found and the correct positions of the facts that needed rectification.

Conclusion
The rectification of mistakes was allowed, and modifications were made in the Final Order No. 53292/2018 dated 16.11.2018. The errors identified in the order were corrected based on the submissions made by the appellant and the agreement of the Authorized Representative. The rectification process ensured that the correct positions of the facts were accurately reflected in the Final Order, in compliance with the provisions of the Central Excise Act, 1944.