Rectification granted for missing judgment reference in order, Revenue's appeal dismissed.

The ROM application for rectification of an order was granted as it was found that although a reference was made to Appeal No. E/432/12 in the order, no judgment was issued for it. Consequently, E/432/12 was deleted from the order preamble. The final order confirmed the lower authority's decision, upholding it and dismissing the Revenue's appeal. As a result, E/432/12 was scheduled for a regular hearing on 18.5.2018 following the rectification.

---

---

Issues:
Rectification of order due to non-passing of judgment on one of the appeals.

Analysis:
The appellant filed a ROM application citing that an order dated 22.12.2017 was passed for Appeal No. E/403/12 by the Revenue and E/432/12 by the assessee, but no judgment was given for E/432/12. The appellant's representative requested a fresh hearing and judgment for E/432/12. The Revenue's representative acknowledged the absence of an order for the assessee's appeal. Upon reviewing the submissions, it was noted that although E/432/12 was mentioned in the order, no judgment was issued for it. Consequently, E/432/12 was deleted from the order preamble. The final sentences of the order were corrected to reflect that the impugned order of the lower authority was upheld, and the Revenue's appeal was dismissed. As a result of this rectification, E/432/12 needed to be re-heard, and the Registry was directed to schedule it for a regular hearing on 18.5.2018. The ROM application was disposed of accordingly.

---