TMI Blog2006 (11) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... stantial 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 notice to the assessee?" 3.These questions have arisen in the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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., 2003, the following order was passed :- "CENTRAL EXCISE DIVISIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 discrepancy then inform the undersigned. ASSISTANT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders 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 mistake in the order defies it all logic and demand of a fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 adjudicating authority are set aside. However, it will be open for the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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