Rectification of an erroneous final order restored a capital goods credit appeal for hearing on its own merits.

An error apparent on the face of the record arose where an appeal concerning admissibility of capital goods credit under Rule 57Q was recorded as disposed of together with a separate Modvat credit issue relating to fuel oil used for electricity generation. Because the earlier final order referred to an unrelated matter, the incorrect reference required correction. The record was rectified by deleting the mistaken reference, restoring the appeal to its original number, and allowing the rectification application so the appeal could be heard on its own merits.

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Issues: Whether the earlier final order required rectification because an appeal concerning capital goods credit had been disposed of along with appeals relating to a different issue.

Analysis: The appeal in question concerned admissibility of capital goods credit on items such as electrical and electronics goods, refractories, material handling equipment and pollution control equipment under Rule 57Q of the Central Excise Rules, whereas the earlier common order had dealt with Modvat credit on fuel oil used for generation of electricity. Since the appeal had been disposed of on the basis of an unrelated issue, the recorded reference to that appeal in the earlier final order was an error apparent on the face of the record and required correction.

Conclusion: The mistake was rectified, the reference to the appeal was deleted, the appeal was restored to its original number, and the application for rectification was allowed.

Final Conclusion: The order corrected the accidental disposal of the appeal and revived it for hearing on its own merits.

Ratio Decidendi: A mistake in a final order that disposes of an appeal on an unrelated issue can be rectified by correcting the record and restoring the appeal for proper adjudication.

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