Rectification of Order by CESTAT Tribunal for Specific Alloys Pvt Ltd

The Appellate Tribunal CESTAT MUMBAI corrected a mistake in an order dismissing appeals by M/s. Specific Alloys Pvt Ltd, M/s Bhagya Alloys Pvt Ltd, and Shri Narendra M Surana. The applicants sought rectification, emphasizing a crucial letter dated 5th February 2008. The Tribunal found the error in the date of the communication insignificant and corrected it, noting that it did not impact the consideration of the submissions. The rectification application was disposed of with this modification on 19th September 2018.

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Issues: Rectification of mistake in the order dated 16th January 2018 dismissing appeals.

In this judgment by the Appellate Tribunal CESTAT MUMBAI, the issue at hand was the rectification of a mistake in the order dated 16th January 2018, which dismissed the appeals of M/s. Specific Alloys Pvt Ltd, M/s Bhagya Alloys Pvt Ltd, and Shri Narendra M Surana. The applicants sought rectification, claiming that their submissions were not taken on record nor dealt with. The applicants emphasized a letter dated 5th February 2008, which they believed was crucial as it highlighted that the impugned orders of the Commissioner of Central Excise had been passed without considering important communication. The Tribunal examined the letter and found it related to a writ petition filed by the applicants challenging the denial of certain documents. It was noted that the impugned order was passed after multiple opportunities were given to the appellant, and the Tribunal had considered the communication from the appellant regarding the writ petition. The Tribunal acknowledged the reasons for denial of cross-examination and the issuance of notices based on documents recovered from the factory. The Tribunal concluded that the mistake in referring to the date of the communication as 31st January 2008 instead of 5th February 2008 was not a substantial error that affected the consideration of the submissions made by the applicants during the hearing. Therefore, the Tribunal corrected the date in the order to reflect the accurate date of the communication and disposed of the rectification application with this modification. The judgment was pronounced in court on 19th September 2018.

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