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2018 (2) TMI 1103 - AT - Central ExciseRectification of Mistake - the ROM application refers to three paragraphs of the Final Order i.e., paragraph 15, 20 and 22 - With reference to paragraph 15, it is contended that the observation of the Tribunal that the authenticity of the evidences relating to lime and cotton canvas bags purchased without proper accounting has not been challenged, is an apparent error on record - Held that: - The grounds before the Hon’ble High Court was that there was mismatch in the determination of duty demand between the show-cause notice and the Statement of Facts, as far as the calculation of duty demand is concerned. Accordingly, the plea for rectification of this observation is rejected as it is without merit. With reference to paragraph 20 of the Final Order, it has been contended that the following observation of the Tribunal made in the paragraph is erroneous “adjudicating authority in the impugned order has discussed and confirmed the duty liability on the basis of evidences discussed at (i) and (ii) of above para - On perusal of the record of the case, we find that the observations made in paragraph 20 above are based on record of the case and there is no error apparent which requires correction. Hence, the plea for rectification relating to para 20 is rejected. With reference to paragraph 22, it is contended that the observations of the Tribunal that “the appellant also admitted such liability during the course of hearing” is apparently erroneous - it appears that the appellant has not specifically admitted the liability during the course of hearing of the appeal. Hence, the sentence “the appellant also admitted such liability during the course of hearing” at the end of paragraph 22 of the Final Order is deleted. ROM application allowed in part.
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