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of <h1>Tribunal Corrects Errors in Final Order Ensuring Accuracy and Clarity</h1> <h3>Commissioner of Central Excise, Pune-III Versus John Deere (I) Pvt. Ltd.</h3> The Tribunal rectified errors in the final order dated 31-8-2015, including a reference to a wrong order date and an incorrect respondent designation. The ... Rectification of error - The 1st error which seems to be occurred is that after Paragraph 7, in the order dated 31-8-2015, it is mentioned as “(Dictated in Court)” which should be “(Operative portion pronounced in the open Court)”. This part of the order dated 31-8-2015 needs to be rectified and the phrase “(Dictated in Court)” shall be replaced by phrase “(Operative portion of the order pronounced in open Court)” - The 2nd error which sought to be rectified is that the cause title dated 31-8-2015 indicates that the respondent is Commissioner of Central Excise, Mumbai while it should be CCE Pune III - Held that: - we do find that the respondent is CCE Pune III which seems to be an inadvertent typographical error. Accordingly, we rectify the same and indicate that the respondent in Final Order No. A/3154/2015/EB, dated 31-8-2015 will be “CCE Pune III” - Rectification of Mistake is disposed of Issues: Rectification of errors apparent on the face of the final order dated 31-8-2015.Analysis:1. The first error sought to be rectified by the Revenue pertains to a reference made in the final order dated 31-8-2015 to a paragraph from Final Order No. A/2996/2015, dated 8-9-2015. The Revenue argued that the final order dated 31-8-2015 cannot refer to an order dated 8-9-2015. However, it was clarified that the order was pronounced on 31-8-2015 but released on 28-9-2015. The error identified was the mention of '(Dictated in Court)' instead of '(Operative portion of the order pronounced in open Court)' after Paragraph 7 in the order dated 31-8-2015. The Tribunal rectified this error accordingly.2. The second error to be rectified was regarding the cause title dated 31-8-2015, which incorrectly indicated the respondent as Commissioner of Central Excise, Mumbai instead of CCE Pune III. Upon reviewing the records, it was confirmed that the respondent should indeed be CCE Pune III. The Tribunal acknowledged this as a typographical error and rectified the cause title to reflect the correct respondent as 'CCE Pune III' in Final Order No. A/3154/2015/EB, dated 31-8-2015.3. The application for Rectification of Mistake was disposed of by the Tribunal in the above terms, thereby addressing and rectifying the errors pointed out by the Revenue. The Tribunal's decision aimed to ensure accuracy and clarity in the final order dated 31-8-2015 by correcting the mentioned errors related to dates and respondent's designation.
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