2019 (7) TMI 627 - AT - Central Excise

Rectification of Mistake - there is either no finding/specific finding or certain grounds have not been considered - HELD THAT - There is an error of not passing an order on merits and hence, in the interests of justice, an order is required to be passed on merits. However, since the same cannot be passed without recalling my earlier order, the Final Order is required to be recalled to this extent. The Miscellaneous Application for rectification of mistake to this extent is correct and the Final Order No. 40406/2019 dated 06.03.2019 in the above case is recalled, to be heard afresh on merits. Registry is directed to post the above case for hearing on 16.08.2019.

Summary

Issues involved:
Rectification of mistake in Final Order, Consideration of grounds, Error apparent on record, Passing order on merits

Analysis:

1. Rectification of mistake in Final Order:
The assessee filed a Miscellaneous Application seeking rectification of mistake in the Final Order dated 06.03.2019, claiming that certain findings were missing or not specifically addressed. The Ld. Consultant for the assessee argued that errors needed rectification, while the Ld. Authorized Representative for the Revenue contended that no rectification was necessary.

2. Consideration of grounds:
The assessee presented various issues in a tabulated form in the rectification application, asserting that the non-consideration or lack of specific findings on these issues constituted an error apparent on record. The Tribunal examined the contentions put forth by both parties and reviewed the order in question.

3. Error apparent on record:
Upon review, the Tribunal found that certain contentions raised by the assessee had indeed been considered and addressed in the original order. It was noted that the same arguments were presented in different styles, all pointing towards a common issue. The Tribunal concluded that there was no merit in the claim that certain grounds were not considered, particularly concerning suppression or the issuance of Show Cause Notice.

4. Passing order on merits:
The Tribunal acknowledged an error in not passing an order on merits and deemed it necessary in the interest of justice to pass such an order. However, due to the inability to do so without recalling the earlier order, the Final Order was recalled to allow for a fresh hearing on merits. The Tribunal directed the Registry to schedule the case for a hearing on 16.08.2019 to address the matter afresh.

This detailed analysis of the judgment outlines the key issues involved, the arguments presented by both parties, and the Tribunal's decision to recall the Final Order for a new hearing on merits.