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2019 (3) TMI 409 - CESTAT MUMBAIRectification of mistake - typographical error or not - Held that:- The incorrect figures as pointed by Revenue has also been accepted by learned Consultant appearing for the assessee-appellant. Since the error in the final order is typographical in nature, the order dated 13.03.2018 passed by this Tribunal should be rectified in the interest of justice. Rectification of mistake - appellant contended that the Tribunal has not specifically recorded any findings with regard to the imposition of penalty - Held that:- There is no specific order / observations being recorded by this Tribunal for disposal of the appeal. Thus, at this juncture, prayer of the assessee-appellant for rectification of mistake cannot be considered. Appeal of Revenue allowed - the application filed by assessee-appellant is dismissed.
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