Tribunal rectifies respondent name, recalls order for classification issue, directs appeal for disposal. The Appellate Tribunal CESTAT Hyderabad rectified a mistake in the respondent's name in the final order, changing it from 'M/s S V Technologies Pvt Ltd' ...
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Tribunal rectifies respondent name, recalls order for classification issue, directs appeal for disposal.
The Appellate Tribunal CESTAT Hyderabad rectified a mistake in the respondent's name in the final order, changing it from "M/s S V Technologies Pvt Ltd" to "M/s. S V Medical Technologies Pvt Ltd." Additionally, the tribunal recalled the impugned order due to an issue concerning classification, which was excluded from the coverage of a Board circular on monetary limits. The tribunal directed the appeal to be listed for disposal to decide the classification issue on its merits, ultimately disposing of the matter accordingly.
Issues: Rectification of mistake in the respondent's name in the final order and recall of the impugned order for reclassification issue.
In this judgment by the Appellate Tribunal CESTAT Hyderabad, the application was filed for rectification of a mistake in the final order dated 07-11-2016. The respondent was unrepresented, but due to the narrow compass of the issue, the case was taken up for disposal even in the absence of representation. The error sought to be rectified was the incorrect name of the respondent mentioned in the order as "M/s S V Technologies Pvt Ltd" instead of "M/s S V Medical Technologies Pvt Ltd." The tribunal rectified the error by stating the correct name as "M/s. S V Medical Technologies Pvt Ltd," allowing the application for rectification of mistake to that extent.
Furthermore, it was mentioned in the application that the impugned order needed to be recalled as the issue involved in the case pertained to classification, which was excluded from the coverage of a Board circular dated 17-12-2015 regarding monetary limits. The final order dated 07-11-2016 dismissed the appeal based on the policy of non-litigation on monetary grounds, despite the issue being related to classification. Therefore, the tribunal decided to recall the order and directed the Registry to list the appeal for disposal in its due course for deciding the issue on its merits. The matter was disposed of accordingly by the tribunal.
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