2019 (2) TMI 436 - AT - Central Excise

Rectification of Mistake - error apparent in the face of record - Held that - There was indeed an error. Accordingly, the title in the impugned order is rectified - ROM Application allowed.

Summary

Issues Involved: Rectification of Mistake in Final Order

Analysis:

Issue 1: Rectification of Mistake in Final Order
The appellant filed an application for rectification of mistake against Final Order No. A/30753-30754/2018 dated 27.06.2018. The counsel for the appellant pointed out that the final order mentioned only one Order-in-Appeal in the cause title and the first sentence, while the last sentences referred to a single Order-in-Appeal, whereas both Orders-in-Appeal should have been considered. After hearing both sides and examining the records, the Member (Technical) acknowledged the error and rectified the title and sentences in the impugned order to include both Orders-in-Appeal Nos. VIZ-EXCUS-001-APP-258-17-18 dated 28.02.2018 and VIZ-EXCUS-001-APP-236-17-18 dated 22.02.2018. Consequently, the appellant was found entitled to a refund, and the Orders-in-Appeal were set aside, allowing the appeals with consequential relief. The application for rectification of mistake was allowed, and the rectified version of the order was pronounced in the open court.

This detailed analysis of the legal judgment concerning the rectification of mistake in the Final Order provides a comprehensive understanding of the issues involved and the subsequent rectification done by the Appellate Tribunal CESTAT HYDERABAD.