9911796707
TMI Blog2018 (11) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... e clerical or typographical or arithmetical in nature. In addition, some mistakes, which can be classified as error apparent on record due to non-application of legal precisions or due to being non-appreciation of apparent facts, that the rectification of the order is permissible. In the present Final Order, it is the observation of the ld. Member that since the order under challenge was ex-par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Present for the Respondent: Mr. P.R. Gupta, D.R. ORDER PER: RACHNA GUPTA Arguments on the application praying for rectification of mistake by recalling Final Order 52354/2018 dated 29.06.2018 in terms of Section 35 C (2) of Central Excise Act, 1944 read with Rule 41 of CESTAT Procedure Rules, 1982, heard. 2. It is submitted on behalf of the applicant that vide the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Due to said observation, the matter was remanded back. Impressing upon that there is no error apparent as alleged, application is prayed to be dismissed. 4. After hearing both the parties, the considered opinion of mine is that the ambit of the rectification is for a very limited purpose of correcting the mistakes, which are clerical or typographical or arithmetical in nature. In addition, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise no error apparent. 6. The mere fact that the absence of Department was not the ground of appeal also does not appear to be a sustainable ground as from the order it appears that the findings in this respect are not based on the ground of appeal, but on the basis of looking into the circumstances of the case. In view of this discussion, I do not find any merits in the application. Appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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