2014 (1) TMI 162 - AT - Central Excise

Rectification for error apparent on the face Incorrect amount Incorrect amount Held that - There is an error in the order dt.09.01.2013 the application for rectification of mistake accepted Decided in favour of assessee.

Summary

Issues: Rectification of mistake in the final order.

In this judgment by the Appellate Tribunal CESTAT Ahmedabad, the application was filed for the restoration of a mistake to rectify an error apparent on the face of the Final Order No. A/10189/WZB/AHD/2013, dated 09.01.2013. The error highlighted in the application pertained to the incorrect amount mentioned in Paragraph 3 of the order dated 09.01.2013 concerning the first show cause notice. Upon hearing both sides and examining the records, the Tribunal acknowledged the error in the order and allowed the application for rectification. The Tribunal proceeded to rectify the error by amending the mentioned amount in the order. Specifically, the duty demand amount was corrected from Rs.88,18,035/- to Rs.3,56,059/- for finished yarn cleared without payment of duty by availing the benefit of Notification No.30/2004-CE, dated 09.07.2004 during February 2005 and March 2005, considering the conditional nature of the said notification. The application for rectification of mistake was disposed of accordingly, bringing clarity to the error in the original order. The judgment was pronounced in court after the rectification was made.

This judgment primarily focused on the rectification of a mistake in the final order issued by the Tribunal. The error identified in the order related to the incorrect amount mentioned in a specific paragraph concerning a duty demand on finished yarn cleared without payment of duty. The Tribunal, after verifying the records and acknowledging the error, granted the application for rectification to address the mistake. The rectification involved amending the duty demand amount from the originally stated Rs.88,18,035/- to Rs.3,56,059/-, emphasizing the importance of accurately reflecting the details regarding the benefit of a specific notification. The rectification process aimed to ensure the accuracy and correctness of the information provided in the order, thereby upholding the integrity and clarity of the Tribunal's decisions. The judgment highlighted the significance of rectifying errors promptly to maintain the precision and reliability of legal orders and decisions.