Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Rectification of error granted in Final Order with refund by Appellate Tribunal The appellant filed for rectification of mistake in Final Order No. A/30753-30754/2018, pointing out an error in referencing Orders-in-Appeal. The ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification of error granted in Final Order with refund by Appellate Tribunal
The appellant filed for rectification of mistake in Final Order No. A/30753-30754/2018, pointing out an error in referencing Orders-in-Appeal. The Appellate Tribunal acknowledged the mistake, rectified the order to include both Orders-in-Appeal, and granted the appellant a refund. Consequently, the Orders-in-Appeal were set aside, and the appeals were allowed with consequential relief. The application for rectification was allowed, and the corrected order was pronounced in open court by the CESTAT HYDERABAD.
Issues Involved: Rectification of Mistake in Final Order
Analysis:
Issue 1: Rectification of Mistake in Final Order The appellant filed an application for rectification of mistake against Final Order No. A/30753-30754/2018 dated 27.06.2018. The counsel for the appellant pointed out that the final order mentioned only one Order-in-Appeal in the cause title and the first sentence, while the last sentences referred to a single Order-in-Appeal, whereas both Orders-in-Appeal should have been considered. After hearing both sides and examining the records, the Member (Technical) acknowledged the error and rectified the title and sentences in the impugned order to include both Orders-in-Appeal Nos. VIZ-EXCUS-001-APP-258-17-18 dated 28.02.2018 and VIZ-EXCUS-001-APP-236-17-18 dated 22.02.2018. Consequently, the appellant was found entitled to a refund, and the Orders-in-Appeal were set aside, allowing the appeals with consequential relief. The application for rectification of mistake was allowed, and the rectified version of the order was pronounced in the open court.
This detailed analysis of the legal judgment concerning the rectification of mistake in the Final Order provides a comprehensive understanding of the issues involved and the subsequent rectification done by the Appellate Tribunal CESTAT HYDERABAD.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
of 
TaxTMI 
