Clarification of factual narration granted where tribunal reworded an order to reflect the Department's claim accurately

A factual narration in an earlier CESTAT order was clarified to remove ambiguity about a reference to a multi-piece package. The Tribunal noted that paragraph 4 had merely reproduced the Department's contention and did not state that the appellant had accepted that position. To make the record accurate, the paragraph was rephrased to expressly identify the reference as the Department's claim. The clarification was granted and paragraph 4 was amended accordingly.

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Issues: Whether paragraph 4 of the earlier order required modification to clarify that the reference to a multi-piece package was only the Department's claim and not an ance by the appellant.

Analysis: The petition sought a correction of the factual narration in the earlier order. The Tribunal recorded that the disputed reference in paragraph 4 merely reproduced the Department's contention and did not state that the appellant had accepted it. To remove any possible ambiguity, the paragraph was rephrased to expressly describe the claim as one made by the Department.

Conclusion: The clarification sought was granted and paragraph 4 was amended accordingly.

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