Rectification of Final Order granted under Section 35C(2) due to mistake: Appeal set for fresh hearing. The Member (Judicial) allowed the miscellaneous application filed by the assessee seeking rectification of an apparent mistake in the Final Order dated ...
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Rectification of Final Order granted under Section 35C(2) due to mistake: Appeal set for fresh hearing.
The Member (Judicial) allowed the miscellaneous application filed by the assessee seeking rectification of an apparent mistake in the Final Order dated 12.06.2018 under Section 35C(2) of the Central Excise Act. The Order was recalled due to incorrect facts, and the appeal was scheduled for a fresh hearing on 03.01.2019.
Issues: Rectification of apparent mistake in Final Order under Section 35C(2) of the Central Excise Act.
Analysis: - The assessee filed a miscellaneous application seeking rectification of an apparent mistake in the Final Order dated 12.06.2018. - During the hearing, the advocate for the assessee pointed out mistakes in recording facts in the Final Order and referred to judgments in support of rectification. - The Member (Judicial) carefully considered the contentions and the Final Order, concluding that the findings were based on incorrect facts. - It was decided that the impugned Order needed rectification due to the incorrect facts, and the miscellaneous application filed by the assessee was allowed. - The Order was recalled, and the appeal was scheduled for fresh hearing on 03.01.2019, as pronounced in open court on 28.11.2018.
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