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2018 (1) TMI 1263

Head Note:
Rectification of mistake - whether the CESTAT was justified in rejecting the application for correction of the mistake even when the mistake was on part of the tribunal and was not attributable to the assessee? - Held that: - Where the correction is not attributable to the party, there may not be any necessity for moving an application and the same can be rectified by the court/tribunal as soon as it comes to its notice. Therefore, when a mistake in the order which was mere clerical in nature had come to the knowledge of court/tribunal and it was not attributable to the party but was on part of the court/tribunal, it was incumbent upon such court/tribunal to suo motu rectify the same and the period of limitation may not be hurdle in such exercise of power.

The tribunal was not justified in rejecting the application for rectification of mistake in the facts and circumstances of the present case on the ground of limitation and the same could have been corrected in exercise of its inherent suo motu powers.

The matter is remitted to the CESTAT for deciding the rectification application - appeal allowed by way of remand.

 

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