2019 (5) TMI 45 - AT - Central Excise

Rectification of Mistake - HELD THAT - There is an error in the final order dated 19.07.2018, which is apparent on the face of the records, inasmuch these documents relevance was mentioned during the final hearing but not considered. The application brings out that there is an error apparent on the face record which needs rectification, at the same time, in order to meet the ends of the justification it would be appropriate that the issue involved in these appeals is reheard. Applications for rectification of mistake stands disposed of

Summary

Issues Involved: Rectification of error in the Final Order dated 19.07.2018.

Analysis:

1. Rectification of Error: The judgment deals with two applications seeking rectification of an error in the Final Order dated 19.07.2018. The appellant's counsel argued that the bench did not consider the evidence indicating a packing of goods into higher capacity rather than retail packs. The Revenue relied on specific stock details, but the evidence was not referenced in the final order, leading to an error apparent on the face of the records. The Departmental Representative contended that the Tribunal's order provided reasoning against the appellant. Upon careful consideration, the Tribunal found an error in the final order, as the relevant documents were mentioned during the final hearing but not considered. The Tribunal concluded that rehearing the issue would be appropriate to meet the ends of justice.

2. Rehearing of Appeals: The Tribunal, after analyzing the submissions from both sides, acknowledged the error in the Final Order dated 19.07.2018. The bench had recorded findings against the appellant without considering crucial evidence. Therefore, the Tribunal decided to recall the Final Order and directed the registry to restore the appeals to their original number for disposal. By doing so, the Tribunal aimed to rectify the error and ensure that the issue involved in the appeals is reheard to uphold the principles of justice and fairness.

3. Disposal of Applications: The judgment concluded by stating that the applications for rectification of mistakes were disposed of as per the decision to recall the Final Order and rehear the appeals. The order was pronounced in open court on 25/03/2019, signifying the Tribunal's commitment to rectifying errors and ensuring a fair and just resolution of the legal matter at hand.