Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 508 - AT - Central ExcisePeriod of limitation - Seeking correction of typographical/clerical error - preamble recorded in the CESTAT order suffers from obvious mistake – Held that:- the provisions of Section 35C(2) clearly reveals that this sub-section deals with rectification of mistake in the order and allows amendment of the order with a view to rectifying mistake apparent from the record. In the present case the appellant is not seeking any amendment to the order or rectification of any mistake in the order. Indeed there is no mistake in the order of the Tribunal which, as stated, disposed of Appeals No. E/2988/2007 and E/1093/2008. Correcting the mistake pointed out because Appeal No. E/1093/2008 did not arise out of order-in-original No. 21/10/Comm/RP/07 dated 13.8.2007 passed by Central Excise Commissioner, Rohtak (as recorded in the preamble part of the order) but admittedly arose out of order-in-original No. 10/2008 dated 28.2.2008 passed by Commissioner, Central Excise, Delhi-I, does not tantamount to amending the order which remains unaltered. Therefore, it is pointless to indulge in an elaborate discussion on the various contentions raised by Revenue to assert that the Tribunal cannot amend or rectify mistake in the order after six months, because, to repeat, no amendment of the order is being sought. – ROM applocation allowed
|