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        Central Excise

        2019 (12) TMI 282 - HC - Central Excise

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        Court permits correction of appeal numbering error on documents, ensuring fair adjudication The court granted permission for the correction/amendment in the title of court documents to rectify an error in appeal numbering, allowing the applicant ...
                        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.

                              Court permits correction of appeal numbering error on documents, ensuring fair adjudication

                              The court granted permission for the correction/amendment in the title of court documents to rectify an error in appeal numbering, allowing the applicant to make necessary changes before the Registrar Judicial. This decision aimed to address the inadvertent mistake made by the applicant's counsel, ensuring the proper adjudication of the pending appeal.




                              Issues:
                              Application for correction/amendment in the title of court documents.

                              Analysis:
                              The applicant filed an application seeking permission to correct/amend the title of CONXP No. 29 of 2018 and MCC No. 55 of 2018 and Meta Data Form. The applicant had previously filed 31 excise appeals, and the court had admitted them, framing substantial questions of law. However, all 39 excise appeals, including the applicant's 31 appeals, were disposed of due to the absence of the counsel for the appellants. Subsequently, the applicant filed applications for readmission of the appeals, which were allowed by the court. The issue arose when the applicant realized that one of the appeals, EXAP No. 19 of 2013, had not been disposed of because the title of CONXP No. 29/2018 and MCC No. 55/2018 mentioned EXAP No. 24 of 2013 instead of EXAP No. 19 of 2013. The applicant requested necessary correction/amendment in the title of the court documents to rectify this error.

                              The court considered the submissions and granted permission for the necessary correction/amendment in the title of CONXP No. 29 of 2018 and MCC No. 55 of 2018 and in the Meta Data Form. The applicant was allowed to make the required changes before the Registrar Judicial of the Court. This decision was made to rectify the inadvertent error made by the counsel for the applicant in mentioning the incorrect appeal number in the title of the court documents, ensuring the proper adjudication of the pending appeal EXAP No. 19 of 2013.
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                              ActsIncome Tax
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