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of <h1>Rectification of Final Order granted under Section 35C(2) due to mistake: Appeal set for fresh hearing.</h1> <h3>M/s. Bray Controls India Pvt. Ltd. Versus The Commissioner of Central Excise, Chennai-IV Commissionerate</h3> The Member (Judicial) allowed the miscellaneous application filed by the assessee seeking rectification of an apparent mistake in the Final Order dated ... Rectification of mistake - Section 35C(2) of the Central Excise Act - apparent mistake present or not? - Held that:- The findings have been arrived at based on some incorrect facts - the Order based on incorrect facts requires rectification - ROM Application allowed. 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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