2019 (5) TMI 48 - AT - Central Excise

Rectification of Mistake - error apparent on the face of record - HELD THAT - Final Order No. A/31140/2016 issued on 01.11.2016 in this appeal is recalled. Registry is directed to relist the appeal on 15th April 2019 - Application for rectification of mistake is disposed off.

Summary

Issues: Rectification of mistake in the Final Order

Analysis:
The judgment pertains to an application for rectification of mistake filed by the appellant regarding a Final Order issued on 01.11.2016. The appellant contended that the Final Order did not address the point of dispute in their appeal, which was the eligibility of CENVAT credit of duty paid on paints as inputs. Instead, the Final Order dealt with an issue related to the liability of service tax under reverse charge mechanism on GTA services for a different period. The appellant argued that there was a mix-up with another Final Order issued on the same date, which was identical to the one issued in another appeal. The Authorized Representative for the respondent acknowledged the error and confirmed that there was no mistake in the order issued in the other appeal. Consequently, the Member (Technical) recalled the Final Order issued in the appellant's appeal and directed the Registry to relist the appeal on a specified date for further proceedings.

This judgment highlights the importance of ensuring accuracy in Final Orders issued by the Tribunal. It underscores the need for clarity and precision in addressing the specific issues raised by the parties in the appeal. The Tribunal's decision to recall the Final Order and relist the appeal demonstrates a commitment to rectifying errors and upholding the principles of justice and fairness in the adjudicatory process. The acknowledgment of the mistake by the Authorized Representative further emphasizes the collaborative approach adopted by the parties in resolving discrepancies and ensuring the correct application of legal principles. Overall, the judgment exemplifies the Tribunal's dedication to maintaining the integrity and effectiveness of the adjudicatory system through diligent review and rectification of errors when warranted.