2006 (11) TMI 225

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..... While admitting the appeal the following questions were framed as substantial questions of law arising from the order of Customs, Excise & Service Tax Appellate Tribunal CEAST [(sic) CESTAT], New Delhi :- "1.Whether the impugned order can be termed as corrigendum rectifying the mistake apparent on the face of record? 2.Whether the corrigendum of the nature under challenge could be made without n .....

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..... and 1-7-2002 but by way of provisional assessment, the assessee has paid duty at 115%. Simultaneously Chart B shows on the same premise the excess deemed credit amounting to Rs. 5,67,368/- availed by the assessee. By adjusting the excess deemed credit availed by the assessee against excess Duty paid by it, the remaining amount was ordered to be refunded. 5.Thereafter by order dated 25th Feb., 20 .....

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..... d inform to this office at an early date." sd/- (M.L. Meena) Assistant Commissioner REGISTERED A.D. M/s Banswara Textile Mills Ltd., Dohad Road, BANSWARA. Copy to the Superintendent, Central excise Range, Banswara for information and necessary action. He is requested to again check the figures/dates with related documents submitted by M/s Banswara Textile Mills Ltd. And if there is any di .....

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..... three orders goes to show that none of the orders of   corrigendum and appellate orders shows what was nature of arithmetic mistake which is sought to be corrected by the Assistant Commissioner vide order dated 25th February, 2003. A bald assertion that the amendment resulting in additional demand was a result of arithmetical mistake, without even disclosing what was the arithmetic mist .....

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..... hout disclosing any reason cannot be sustained. Apart from that it being in total breach of principles of natural justice without affording an opportunity of hearing, the order suffers from the vice of non-speaking order. 11.Accordingly, this appeal is allowed. The order of the Tribunal [2005 (183) E.L.T. 383 (Tribunal)], Appellate Commissioner as well as of Commissioner (Appeals) and adjudicatin .....

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