2018 (2) TMI 1103 - AT - Central Excise

Rectification of Mistake - the ROM application refers to three paragraphs of the Final Order i.e., paragraph 15, 20 and 22 - With reference to paragraph 15, it is contended that the observation of the Tribunal that the authenticity of the evidences relating to lime and cotton canvas bags purchased without proper accounting has not been challenged, is an apparent error on record - Held that - The grounds before the Hon ble High Court was that there was mismatch in the determination of duty demand between the show-cause notice and the Statement of Facts, as far as the calculation of duty demand is concerned. Accordingly, the plea for rectification of this observation is rejected as it is without merit. With reference to paragraph 20 of the Final Order, it has been contended that the following observation of the Tribunal made in the paragraph is erroneous adjudicating authority in the impugned order has discussed and confirmed the duty liability on the basis of evidences discussed at (i) and (ii) of above para - On perusal of the record of the case, we find that the observations made in paragraph 20 above are based on record of the case and there is no error apparent which requires correction. Hence, the plea for rectification relating to para 20 is rejected. With reference to paragraph 22, it is contended that the observations of the Tribunal that the appellant also admitted such liability during the course of hearing is apparently erroneous - it appears that the appellant has not specifically admitted the liability during the course of hearing of the appeal. Hence, the sentence the appellant also admitted such liability during the course of hearing at the end of paragraph 22 of the Final Order is deleted. ROM application allowed in part.

Summary

Issues:
Rectification of mistake application against Final Order dated 30.8.2017.

Analysis:

Issue 1: Rectification of Mistake Application
The judgment pertains to a miscellaneous application for rectification of mistake filed against Final Order No.21927-21931/2017 dated 30.8.2017, where the appeal by M/s. Trishul Arecanut Granules Pvt. Ltd. and others was decided. The application sought rectification regarding three paragraphs of the Final Order - paragraphs 15, 20, and 22.

Issue 2: Paragraph 15 Rectification
Regarding paragraph 15, the contention was that the Tribunal's observation on the authenticity of evidences related to lime and cotton canvas bags purchased without proper accounting was challenged. The Tribunal clarified that the appellant did not raise concerns regarding the authenticity of private records recovered by the Revenue during search proceedings. The rectification plea was rejected as it lacked merit.

Issue 3: Paragraph 20 Rectification
In reference to paragraph 20, it was argued that the Tribunal's observation on duty liability confirmation based on specific evidence was erroneous. The Tribunal explained the basis of the duty demand calculations related to lime and cotton canvas bags, highlighting the discussions in the Order-in-Original. It was concluded that the observations in paragraph 20 were supported by the case records and did not require correction.

Issue 4: Paragraph 22 Rectification
Concerning paragraph 22, the dispute was over the Tribunal's statement that the appellant admitted liability during the hearing. The Tribunal noted that while the appellant did not admit liability during the appeal hearing, an admission was made during the investigation. The sentence implying admission during the hearing was deleted from the Final Order.

Conclusion
The Tribunal partially allowed the Rectification of Mistake application after detailed consideration of the contentions raised in paragraphs 15, 20, and 22. The judgment provided clarity on the issues raised, highlighting the importance of evidence, record examination, and admissions made during investigation or appeal hearings.

This detailed analysis of the judgment showcases the specific issues addressed by the Tribunal in response to the Rectification of Mistake application, providing a comprehensive understanding of the legal proceedings and decisions made.