Tribunal rectifies mistake in demand amount, adjusts to 2,53,158. Appeal emphasizes correction and remands for liability determination.

The Tribunal allowed the application for rectification of mistake, correcting the demand amount to 2,53,158 instead of 3,53,158. The appeal was disposed of with terms emphasizing the correction and remanding the matter to determine the appellant's actual liability.

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Issues: Rectification of mistake in the Final Order

Analysis:
The judgment pertains to an application for rectification of mistake in the Final Order dated 31.10.2017, where the disputed duty amount was not considered by the Tribunal. Upon hearing both parties and examining the record, it was noted that an error existed in the calculation of the amount, which should have been &8377; 2,53,158 instead of &8377; 3,53,158. The Tribunal acknowledged the mistake and modified para 6 of the order to uphold the impugned order on merits. The matter was remanded back to the adjudicating authority to determine the actual amount to be demanded from the appellant, with the penalty to be equal to the finally determined amount.

Outcome:
The Tribunal allowed the application for rectification of mistake, thereby granting relief to the appellant. The appeal was disposed of with the terms set out in the modified order, emphasizing the correction in the calculation of the demand amount and the remand of the matter to ascertain the actual liability of the appellant.

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