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TMI Blog2016 (2) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ther it is a mistake within the scope of Section 154 of the Act. In the present case, both authorities below had failed to consider the facts of the case in the light of the Section 154 of the Act. If the Adjudicating Authority fails to record between the materials on which certain conclusions are based and the actual conclusion, it is difficult to the appellate authority to determine facts and law of the case. - Matter remanded back. - Appeal No. : C/11335/2013 - Order No. A/11881 / 2015 - Dated:- 31-12-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Willingdon Christian, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER PER: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise and Customs, Division-IV, Vadodara-I, by letter dated 08.09.2011 rejected the request for rectification of mistake under the provisions of section 154 of the Act. The appellant filed an appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected their appeal. Hence, the appellant filed this appeal. 2. After hearing both the sides and on perusal of the records, we find that the appellant requested the Department for correction of clerical error in the finalization of provisional assessment by order letter dated 22.02.2008 to the extent that a consignment of indigenous crude oil had been treated as an imported crude oil instead of indigenous crude oil. The Learned Advocate fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be. 5. On plain reading of Section 154 of the Act, it is clear that any decision or order passed by any officer of Customs under this Act, may be corrected by such officers of Customs, to the extent of clerical or arithmetical mistake arising out of the said order from any accidental slip or omission. In the present case, it is to be decided whether a consignment of indigenous crude oil as con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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