Rectification of Mistake Application granted to correct appeal number error in Final Order

The Tribunal allowed the Rectification of Mistake Application, correcting the Appeal No. in the Final Order from C/42527/2014 to the correct number C/42528/2014. The error was deemed a typographical mistake, warranting modification for accuracy in judicial proceedings. The decision favored the appellant, ensuring the proper identification of the appeal in question.

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Issues involved: Rectification of error in the Final Order regarding the Appeal No. mentioned.

Analysis:

1. Rectification of Mistake Application: The appellant filed an application seeking rectification of an error apparent on the face of the record of the Final Order. The error pertained to the Appeal No. mentioned in the Final Order, which was noted incorrectly as C/42527/2014 instead of the correct number C/42528/2014. The appellant's counsel highlighted that the appeal was heard and disposed of along with other similar cases on a specific date. The Registry confirmed the error in mentioning the appeal number in the Final Order as C/42527/2014 instead of the correct C/42528/2014. The Tribunal acknowledged this typographical mistake as an error apparent on the face of the record, warranting rectification.

2. Arguments and Verification: The appellant's counsel, Ms. S. Sridevi, presented the case for rectification, emphasizing the specific error in the Appeal No. mentioned in the Final Order. On the other hand, the Department's representative, Shri. B. Balamurugan, appeared and argued on behalf of the Department. Both sides were heard by the Tribunal before the decision on the Rectification of Mistake Application was made.

3. Decision and Modification: After considering the submissions and verifying the facts, the Tribunal found that the error in mentioning the Appeal No. in the Final Order was indeed a typographical mistake. The Tribunal allowed the Rectification of Mistake Application, thereby modifying the impugned order to correct the Appeal No. to C/42528/2014 in the cause title and wherever incorrectly mentioned in the records. The rectification was deemed necessary as the error was apparent on the face of the record, ensuring accuracy and consistency in the judicial proceedings.

4. Final Order: The Tribunal, comprising Ms. Sulekha Beevi C.S., Member (Judicial), and Shri Madhu Mohan Damodhar, Member (Technical), pronounced the decision in open court, allowing the Rectification of Mistake Application in favor of the appellant. The rectification addressed the typographical error in the Appeal No. mentioned in the Final Order, ensuring the correct identification of the appeal related to the impugned order.

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