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TMI Blog2015 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... pparent on the face of record, the unabsorbed overheads referable to abnormal idle capacity for lack of order would include the closing stock, which shall not form part of the cost of production - inadvertently the words the cost of closing stock were omitted in the said paragraph. Hence, it is required to clarify that the words cost of closing stock would be included in para 7.4 of the final order of the Tribunal. - application filed by the applicant is not for review of the order. It is an error apparent on the face of the records that words cost of closing stock should be incorporated in the paragraph 7.4 of the Final Order. The Ld. Special Counsel emphasizes that the applicant should be approached the department for implementation of Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production and the demand of duty is not sustainable. He submits that the demand of duty on 3rd issue is on unabsorbed overheads and cost of closing stock . It appears from para 7.4 of the order that the words closing stock were escaped from the notice of the Tribunal. He submits that in order to implement this order, it may kindly be clarified that the words cost of closing stock should be incorporated therein. 3. On the other hand, the Ld. Special Counsel appearing on behalf of the Revenue strongly opposes this application. He submits that the power of rectification/clarification of the final order would be allowed in the circumstances where there is an apparent clerical or arithmetical error. He relied upon the decision of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to be included in the cost of production . On perusal of the written submissions filed by the Revenue, it is clearly mentioned that Unabsorbed overheads and cost of stock . It is further mentioned that the cost of unabsorbed overhead costs on this account has to be added. As consequent the cost of stock will also change. Similarly, the applicant also in their written submission requested the unabsorbed overheads and cost of closing stock would be excluded from the cost of production. On a query from the Bench, the Ld. Special Counsel fairly submits that the third issue is related with the closing stock. But, the main objection is that the applicant had not placed any material that the department has raised any objection. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent on the face of the records that words cost of closing stock should be incorporated in the paragraph 7.4 of the Final Order. The Ld. Special Counsel emphasizes that the applicant should be approached the department for implementation of Final Order in respect of the 3rd issue. We do not find any force in the submission of the Ld. Special Counsel. Since the Tribunal noticed the omission of the words the cost of closing stock in paragraph 7.4 of the Final Order, it should pass necessary order for rectification/ clarification of the said Interim Order, in the interest of justice. 6. In view of the above discussion, we clarify that in paragraph 7.4 of the Final Order it would be read as the unabsorbed overheads referable to abnormal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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