2019 (5) TMI 1581 - AT - Central Excise

Rectification of mistake - error apparent on the face of record - HELD THAT - The Department has accepted that its typographical mistake apparent on record, the rectification is allowed. ROM Application allowed.

Summary

Issues involved: Rectification of mistake in a final order

Analysis:
The judgment deals with a miscellaneous application filed by the appellant seeking a rectification of a mistake in the final order. The appellant claimed that there was an error in para 7.3 of page 9 of the final order, as they were not dismissing from the last line of the said paragraph. The appellant argued that the absence of the next part on the entire page 10 of the final order necessitated the rectification in the interest of justice. The learned Counsel for the department acknowledged that it was a typographical mistake apparent on record.

The Tribunal accepted the rectification sought by the appellant. The last sentence of para 7.3 was modified to read as follows: "Therefore, we are inclined to accept the contentions of the Order-in-Appeal in this regard." This change was made to rectify the error where the original sentence stated, "Therefore, we are not inclined to accept the contentions of the Order-in-Appeal in this regard." The rectification was allowed, and the judgment was dictated and pronounced in open court.