9911796707
TMI Blog2025 (4) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... the mistake in the Final Order No. 58867/2024 dated 18.10.2024. It is mentioned that there has occurred typographical errors in the said order vis-à-vis facts regarding bond, product manufactured by the appellant, raw material imported, limitation, letter of intimation about manufacturing lithium ion battery/ powerbank etc. which got wrongly recorded probably due to another appeal, having similar facts, being argued proximate in time with the present appeal. 2. We have heard Shri Rajesh Rawal, learned Advocate for the appellant and Shri Ajay Jain, learned Special Counsel along with Shri Girijesh Kumar, learned Authorized Representative for the department. 3. Learned counsel for the appellant has mentioned that the goods manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing were served on the old address. Resultantly, the appellant did not receive the same and could not have the opportunity to raise his defence before the departmental adjudicating authority." But subsequently it got recorded that: "However, the reply to the show cause notice since has been discussed in the order under challenge, the appellants contention were on record but have not been properly addressed by the adjudicating authority below." This later part is not the fact of the present case. Hence, there has occurred typographical overlapping of fact of some other matter in this para. (b) In para 4 of the final order: 3.4 The amount of demand is wrongly mentioned as Rs. 8.13 crore. The amount of penalty imposed has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 13 of the impugned order dated 18.10.2024. 3.7 It has been recorded that the appellant had been submitting to the concerned officers as information the block diagram of Lithium ion Battery Pack. Again word "Pack" is wrongly typed. (f) In middle of para 29 of the order the date for coming into existence of Entry No. 376 AAA has been mentioned as 29.01.2020 whereas it is 29.01.2019. Hence it also is a typing error. (g) In para 31 of the order dated 18.10.2024: It has wrongly been recorded that continuity bonds submitted by the appellant had been cancelled. (h) The Continuity Bonds submitted by appellants were never got cancelled. Hence there has occurred a typographical error in para 37 of the final order. (i) In para 38 of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and final order in the said appeal was pronounced on 30.09.2024. It involved the same issue of benefit of Notification No. 50/2017 dated 30.06.2017 and whether the product manufactured by the appellant is Lithium Ion Battery Pack or Power Bank. Except that in present case, it is Lithium Ion Battery instead of Lithium Ion Battery Pack. 8. The present appeal was heard on 25.06.2024 and the impugned final order is dated 18.10.2024. The perusal of final order dated 30.09.2024 in said the appeal shows that the appellant therein were also availing the benefit of Notification No. 50/2017 dated 30th June 2017 entry at Sr. No. 512 being importing raw material for manufacture of Lithium-ion battery Packs. In the present appeal also same is the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show cause notice is discussed whereas the impugned order was passed ex- parte. Thus the para 3.3 should now read as follows: "3.3 Learned counsel further brought to the notice that after change of the jurisdiction, the appellant also shifted its premises with due intimation thereof to the department vide letter dated 01.07.2019 which was duly received and acknowledged by the department on the same date. Despite this, the notices of personal hearing were served on the old address. Resultantly, the appellant did not receive the same and could not have the opportunity to raise the defence before the departmental adjudicating authority. The order in original dated 30.06.2020 was passed ex-parte and the appellant had first preferred a writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition No. 9 of IGCR Rules. It was clearly intimated to the authorities about the intention of the appellant to avoid duty exemption on the import of subject goods for being used in manufacture of Lithium Ion Batteries/Power bank hence the line in para 4.1 that is "by never intimating that they have been manufacturing power banks" also need to be deleted. (a) The appellant herein has not imported USB cables but the same is found mentioned in para 6 of the present final order. Hence, the word USB cables being an error of typographical overlapping of facts of the another appeal is to be deleted from para 6 of the present final order. (b) Word 'Pack' be also deleted from para 13 and para 25 of the impugned order. (c) The date '29.01.2020' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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