Tribunal jurisdiction and mistake apparent on record rejected in rectification plea over duty on goods lost during transit.

Rectification was sought on the ground that the Tribunal lacked jurisdiction to decide the earlier appeal because proviso (a) to Section 35B(1) of the Central Excise Act, 1944 allegedly applied to goods lost in transit. The Tribunal noted that the earlier appeal had been decided on the record and submissions, treated as a dispute on recovery of duty for goods lost due to theft during transit rather than a remission matter, and found that the Revenue appeal had been disposed of on merits. As no jurisdictional error or patent mistake was shown, it held that no mistake apparent on the record existed and dismissed the rectification application.

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Issues: Whether the rectification application could be allowed on the ground that the Tribunal lacked jurisdiction to decide the earlier appeal in view of proviso (a) to Section 35B(1) of the Central Excise Act, 1944.

Analysis: The rectification plea rested on the contention that the earlier appeal involved loss of goods in transit and, therefore, the Tribunal had no jurisdiction. The order records that the earlier appeal was decided on the basis of the record and submissions before the Tribunal, and that the case was treated as one concerning recovery of duty on goods lost due to theft during transit rather than as a remission matter. It was also noted that the Tribunal had considered and decided the Revenue appeal on merits and that no jurisdictional error or patent mistake was shown from the record.

Conclusion: The Tribunal held that it had jurisdiction to decide the appeal and that no mistake apparent on the record existed. The rectification application was dismissed, in favour of the assessee.

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