2009 (2) TMI 616 - AT - Customs

Summary

Issues:
Rectification of Mistake in the Final Order regarding the classification issue in Appeal No. C/188/2003.

Analysis:
The Revenue filed an application for Rectification of Mistake (ROM) in the Final Order Nos. 362 & 363/2006 dated 15-2-2006, which disposed of Appeal Nos. C/317/2002 and C/188/2003 arising from Orders-in-Appeal passed by the Commissioner of Customs (Appeals), Bangalore. The Tribunal had allowed the appeals filed by the assessee, leading the Revenue to move a Civil Appeal in the Supreme Court. The Supreme Court dismissed the appeal against Appeal No. C/317/2002 but allowed the appellant to withdraw the appeal arising from Appeal No. C/188/03 for rectification before the Tribunal specifically on the issue of classification. The ROM application was filed by the Revenue to rectify the mistake of not deciding the classification issue in Appeal No. C/188/2003.

Upon reviewing the Final Order, the Tribunal noted that the appeals were disposed of only on the point of valuation, with no discussion or findings on the classification issue decided by the lower authority in Appeal No. C/188/2003. The Tribunal recognized this as an apparent error on the face of records. In compliance with the direction of the Supreme Court, the Tribunal recalled the Final Order to the extent it applied to Appeal No. C/188/2003, restored it to their records, and directed the Registry to list the appeal for final disposal. The ROM application was disposed of accordingly. Given the issue pertained to the year 2003, the Tribunal directed the Registry to list Appeal No. C/188/2003 for disposal on 24th March 2009.

In conclusion, the judgment addressed the Rectification of Mistake sought by the Revenue concerning the classification issue in Appeal No. C/188/2003. The Tribunal acknowledged the oversight in not addressing the classification issue in the previous order and rectified the mistake as per the direction of the Supreme Court. The case was scheduled for final disposal to address the classification issue, ensuring a comprehensive resolution of the matter.