2008 (9) TMI 651 - AT - Central Excise

Summary

Issues: Rectification of errors in Final Order

In this case, a misc. application for Review of Order (ROM) was filed regarding Final Order Nos. 714 to 719/2007 passed by the Bench. The learned Consultant pointed out two errors in the Final Order. The first error related to a typographical mistake in specifying the period for the applicability of Basic Customs Duty. The applicant had actually submitted that 50% of the Basic Customs Duty was applicable up to 15-9-1999, but it was erroneously typed as 15-6-1999 in the Final Order. The second error was regarding the charging of interest under Section 11AB. The Tribunal erroneously ordered for payment of interest, ignoring the proviso to Section 11AB(2) which stated that no interest would be charged for the period prior to 11-5-2001. The applicant argued that since the demand related to an earlier period, no interest should be charged. The Tribunal acknowledged the errors and rectified them by deleting the sentence ordering interest payment and substituting it with a clarification that no interest would be charged for the relevant period. Consequently, the ROM was allowed as prayed for.

This judgment highlights the importance of rectifying errors in final orders to ensure justice and adherence to legal provisions. It also emphasizes the significance of accurately reflecting submissions made by parties and applying relevant legal provisions to determine liabilities such as interest payments. The case serves as a reminder for tribunals to carefully consider all aspects of a case before issuing final orders to avoid inaccuracies and ensure fairness in decision-making.