Rectification for overlooked small scale industry exemption claim led to a limited remand for fresh consideration.

An apparent mistake in the Tribunal's earlier order was identified because the appellants' alternative claim for small scale industry exemption under Notification No. 175/86-C.E. had been raised before the lower authorities and in the appeal, but was not addressed when the appeals were decided on deemed Modvat credit. The omission was treated as a rectifiable error, and the order was amended to add a limited remand directing the Assistant Collector to consider that exemption claim. The amendment left open the department's position in view of the matter already being referred to the High Court.

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Issues: Whether the Tribunal's earlier order contained a mistake apparent from the record so as to justify rectification by inserting a direction to consider the appellants' alternative claim for small scale industry exemption under Notification No. 175/86-C.E. dated 01-03-1986 and remitting that limited question to the Assistant Collector.

Analysis: The record showed that the alternative plea for small scale industry exemption had been raised before the lower authorities and included in the appeal, but it was not dealt with when the Tribunal disposed of the appeals on the deemed modvat credit issue. The omission was treated as an apparent mistake warranting amendment. The appropriate course was to add a further paragraph directing a limited remand for consideration of the exemption claim, while leaving open the department's course of action in view of the reference already being made to the High Court.

Conclusion: The rectification was allowed and the earlier order was amended to require a limited remand for decision on the appellants' claim to small scale industry exemption under Notification No. 175/86-C.E. dated 01-03-1986.

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