2017 (10) TMI 155 - AT - Customs

Rectification of mistake - while passing the order, it resulted into an error, glaring at para 4.1 of the Final Order of the Tribunal dated 6.2.2014 - Held that - Considering the fact that the matter has been remanded by the Hon ble Gujarat High Court, to consider these evidences available on record and pass an appropriate order on the application, these documents have been admitted placed for the first time enclosing with the written submission and the same had not been verified by both the authorities below. Ld. A.R. for the Revenue fairly submits that these documents need to be scrutinized by the authorities below to ascertain its genuineness - the order id to be rectified - ROM application allowed.

Summary

Issues:
Rectification of mistake in the order dated 06.2.2014 passed by the Tribunal.

Analysis:
The Tribunal initially rejected an Application seeking rectification of a mistake in its order dated 06.2.2014. The Appellant then filed a Special Civil Application before the Gujarat High Court, which quashed the Tribunal's orders and directed a reconsideration. The Appellant had not enclosed relevant documents with the Appeal memo initially but submitted them later, indicating the value of 16MM TMT bars could be determined from these documents. The Tribunal agreed to remand the matter for verification of these documents to ascertain the value of the 16 MM TMT bars. The Revenue's representative had no objection to this course of action. The Tribunal acknowledged that the documents had not been verified by the authorities below and needed scrutiny to establish their genuineness. Consequently, the Tribunal rectified the order to allow for consideration of the evidences and remanded the matter to the adjudicating authority for further assessment.

Conclusion:
The Tribunal allowed the Appellant's appeal to the extent indicated in the rectified order, emphasizing the importance of considering the newly submitted documents to determine the duty applicable to the 16 MM steel bars. The Tribunal's decision to remand the matter for proper verification and assessment of the evidences demonstrates a commitment to ensuring a fair and accurate adjudication process in line with the directives of the Gujarat High Court.