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2015 (3) TMI 80 - AT - Central ExciseClarification of Tribunal's order - Tribunal in respect of issue No.3, held that the unabsorbed overheads referable to abnormal idle capacity for lack of order shall not form part of the cost of production and the demand of duty is not sustainable - Assessee submits that the demand of duty on 3rd issue is on unabsorbed overheads and cost of closing stock. It appears from para 7.4 of the order that the words closing stock were escaped from the notice of the Tribunal. He submits that in order to implement this order, it may kindly be clarified that the words cost of closing stock should be incorporated therein - Held that:- It is apparent on the face of record, the unabsorbed overheads referable to abnormal idle capacity for lack of order would include the closing stock, which shall not form part of the cost of production - inadvertently the words the cost of closing stock were omitted in the said paragraph. Hence, it is required to clarify that the words cost of closing stock would be included in para 7.4 of the final order of the Tribunal. - application filed by the applicant is not for review of the order. It is an error apparent on the face of the records that words cost of closing stock should be incorporated in the paragraph 7.4 of the Final Order. The Ld. Special Counsel emphasizes that the applicant should be approached the department for implementation of Final Order in respect of the 3rd issue. We do not find any force in the submission of the Ld. Special Counsel. Since the Tribunal noticed the omission of the words the cost of closing stock in paragraph 7.4 of the Final Order, it should pass necessary order for rectification/ clarification of the said Interim Order, in the interest of justice. - It is clarified that in paragraph 7.4 of the Final Order it would be read as the unabsorbed overheads referable to abnormal idle capacity for lack of order and the cost of closing stock shall not form part of the cost of production and the demand of duty is not sustainable - Decided in favour of appellant.
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