TMI Blog2018 (2) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Officer who passed any order must be construed as the jurisdictional Central Excise Officer and not the individual Central Excise Officer. Evidently, to confer the power of rectification on the particular class of officers who passed the order, the words Central Excise Officer who passed any Order have been used in Section 74 of the Act. Any other construction would render Section 74 of the Act otiose. The respondent has committed a serious error in rejecting the applications as not maintainable - petition allowed. - Writ Petition Nos.38547, 38593, 38594, 38595, 38597, 38598, 38600, 38601, 38602, 38605, 38609, 38610 and 38703 of 2017 - - - Dated:- 20-11-2017 - Sri Justice C. V. Nagarjuna Reddy And Sri Justice T. Amarnat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Customs and Service Tax, to seek instructions for making his submissions. Accordingly, today we have heard the learned counsel for both the parties. 4. Section 74 of the Act reads as under: 74. Rectification of mistake (1) With a view to rectifying any mistake apparent from the record, the Central Excise Officer who passed any order under the provisions of this Chapter may, within two years of the date on which such order was passed, amend the order. (2) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the Central Excise Officer passing such order may, notwithstanding anything contained in any law for the time being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply accordingly. From the language of the provisions of Section 74 of the Act, it is clear that an application for rectification of any mistake apparent from the record lies to the CEO. There cannot be any dispute that the obvious intendment behind this provision is to get the mistakes apparent from the record rectified, instead of driving the party to avail further remedies, such as appeal. Under sub-section (1), the words, the Central Excise Officer who passed any order are used. If these words are literally construed, they may suggest that the individual who passed the order alone is competent to rectify the mistake. However, sub-section (3) would assume relevance in understanding the aforementioned words. In the said sub- sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may have impelled the Legislature to use the words, who passed any order in sub- section (1) may be that the definition of the Central Excise Officer under Section 2(1)(b) of the Central Excise Act, 1944, as adopted by Section 65(121) of the Finance Act, 1994, takes within its sweep the whole range of functionaries starting from Assistant Commissioner of Central Excise to the Principal Chief Commissioner of Central Excise. Evidently, to confer the power of rectification on the particular class of officers who passed the order, the words Central Excise Officer who passed any Order have been used in Section 74 of the Act. Any other construction would render Section 74 of the Act otiose. 7. In the above view of the matter, we are of the opi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
