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TMI Blog2018 (8) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. Parth H Bhatt (6381) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged an order dated 23.03.2017 passed by the Adjudicating Authority as also a communication/order dated 29.06.2017 under which, the said authority refused to exercise powers for rectification. 2. Briefly stated, the facts are that the petitioner is a private limited company. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o your letter No. Nil dated 15.05.20174 and 26.06.2017 regarding rectification of mistake in OIO No. SUR-EXCUS-001-COM-093-16-17 and 23.03.2017. In this connection, it is to inform you that there is no provision in law for rectification of mistake in order-in-original." 4. Section 74 of the Finance Act, 1984 pertains to rectification of mistake and reads as under: "74. (1) With a view to rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) shall make such amendment if any mistake is brought to his notice by the assessee or the [Principal Commissioner of Central Excise or] Commissioner of Central Excise or the Commissioner of Central Excise (Appeals) (4) An amendment, which has the effect of enhancing [the liability of the assessee or reducing a refund], shall not be made under this section unless the [Central Excise Officer] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y." 5. In plain terms thus, sub-section (1) of section 74 of the Finance Act, 1994 empowers the Central Excise Officer who has passed any order under the provisions of this Chapter to rectify any mistake apparent from the record within two years from the date of passing of the order. In this context, if we peruse the definition of Central Excise Officer under section 2(b) of the Central Excise A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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