2003 (9) TMI 571 - AT - Central Excise

Tribunal remands case for fresh orders on duty liability, confiscation & penalty

The Tribunal allowed the appeals in the case, remanding it to the original authority for fresh orders regarding duty liability, confiscation, redemption ... Rectification of mistake - Error apparent on the face of records Issues:Rectification of Mistake (ROM) application and Miscellaneous application for consideration of Tribunal's Order, liability of the respondents to pay duty, inadvertent error in recording the duty amount, confirmation of duty on specific items, quantification of duty liability, setting aside subsequent orders, remand to original authority for fresh order.Analysis:The judgment addresses an application for Rectification of Mistake (ROM) and a Miscellaneous Application related to Tribunal's Order passed earlier. The Tribunal notes that the omission to cite an authority of law is not grounds for review, but acknowledges an inadvertent error in recording the duty amount in the previous order. The appellants do not dispute their liability to pay duties on specific items mentioned in the Show Cause Notice. The Tribunal clarifies the duty amounts to be paid by the respondents against different Sr. Nos. in the Annexure B of the Show Cause Notice, correcting the earlier mentioned amount.The Tribunal specifies that the respondents are required to pay duty on specific amounts against different Sr. Nos. mentioned in the Show Cause Notice, rectifying the error made in the previous order. Consequently, the subsequent orders passed by lower authorities are set aside. The appeals are allowed, and the case is remanded to the original authority for fresh orders regarding the quantification of duty liability, confiscation, redemption fine, and penalty, in accordance with the rectification made by the Tribunal.This detailed analysis of the judgment highlights the rectification process, the correction of the duty amount, the confirmation of duty on specific items, and the remanding of the case to the original authority for fresh orders, ensuring compliance with the rectification made by the Tribunal.