Tribunal corrects order typo, remands appeals, permits rectification despite delay. The Tribunal allowed the Rectification of Mistake application concerning a typographical error in the order, correcting it to remand both appeals to the ...
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Tribunal corrects order typo, remands appeals, permits rectification despite delay.
The Tribunal allowed the Rectification of Mistake application concerning a typographical error in the order, correcting it to remand both appeals to the Commissioner (Appeals), Mumbai II. Despite the delay in filing the application, the Tribunal considered the rectification permissible under Section 35C(2) and did not grant the recall of the order sought by the applicant.
Issues: Typographical error in the order, rectification under Section 35C(2), recall of order, timeliness of Rectification of Mistake application
In this judgment, the issue revolved around a typographical error in the order passed by the predecessor judicial member, which remanded the matter back to the adjudicating authority instead of the Commissioner (Appeals). The applicant, the appellant in the case, contended that the order was not in conformity with relevant legal precedents. The appellate Tribunal, empowered under Section 35C(1), has the authority to refer the case back to the authority that passed the decision for fresh adjudication. However, in this case, the mistake was considered a typographical error, and the Tribunal had the power under Section 35C(2) to rectify it. The applicant also sought a recall of the order, but the Tribunal deemed that only rectification was necessary, not a complete recall.
The Rectification of Mistake application was filed almost 8 months after the order was passed, raising concerns about the timeliness of the application. The Tribunal noted the absence of a date stamp indicating the receipt of the application by the Registry, further complicating the issue of timeliness. Despite the delay in filing, the Tribunal ultimately allowed the Rectification of Mistake application, correcting the wording in the order to reflect that both appeals were remanded to the Commissioner (Appeals), Mumbai II. This correction was deemed a formal amendment permissible under Section 35C(2), which governed the rectification process.
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