2010 (3) TMI 667 - AT - Central Excise

Rectification and recall of order order does not record any findings on the point of limitation which was raised by the appellant in the appeal memorandum and has not considered many of the points - intention to evade payment of duty, by removing the goods clandestinely and not recording the same in the statutory books of records Held that - application for rectification of mistake is dismissed.

Summary

Issues: Rectification of mistake in Final Order

Analysis:
The appellant filed an application for rectification of mistake concerning Final Order Nos. 810 & 811/09, dated 23-6-2009. The appellant argued that the final order did not address the point of limitation raised in the appeal memorandum and overlooked various crucial points. On the other hand, the Departmental Representative contended that the order was clear and exhaustive without any apparent mistake. The Tribunal examined the submissions and records. The grounds presented by the appellant in the rectification application included challenges to the quantum of demand, duty calculation, limitation issue, and the consideration of evidence. The Tribunal observed that the appellant was attempting to re-argue the entire case through the rectification process, which is not permissible under the guise of rectifying mistakes in the final order.

The Tribunal specifically addressed the appellant's assertion regarding the limitation issue. The Tribunal noted that the records revealed a pattern of clandestine removal of goods to evade duty, which negated the relevance of the limitation question. The Tribunal emphasized that in cases involving clandestine activities, the question of limitation does not apply. Consequently, the Tribunal concluded that the rectification application lacked merit as there was no apparent mistake in the final order. Therefore, the application for rectification of mistake was dismissed by the Tribunal on 31-3-2010.