Valuation appeal wrongly clubbed with job-work matters; rectification allowed and the appeal sent back for rehearing.

An appeal concerning valuation of goods was wrongly clubbed with a common final order that dealt with separate job-work appeals. Because the valuation appeal arose from a distinct issue and the Revenue accepted the factual mistake, the tribunal corrected the error by allowing rectification, deleting that appeal from the common order, and directing it to be reheard separately.

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Issues: Whether the appeal relating to valuation was wrongly included in the common final order disposing of appeals concerning job work, and whether the order required rectification by deleting that appeal and posting it for rehearing.

Analysis: The appeal in question arose from a different issue, namely valuation of goods, whereas the other appeals disposed of by the common final order related to job work. The factual position was admitted by the Revenue, and the mistake in clubbing the distinct appeal with the common order was found to require correction.

Conclusion: The application for rectification was allowed, the impugned appeal was deleted from the common final order, and the appeal was directed to be reheard.

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