Rectification granted: exclusion period extended due to negligence. Vigilance in court orders crucial.

The Tribunal granted the application for rectification, changing the exclusion period in the order from 26-12-1977 to 16-3-1978 to 26-12-1977 to 6-10-1982. The Tribunal held the non-applicant responsible for the error due to negligence in presenting complete and correct orders. It emphasized the importance of vigilance and proper handling of cases in the future.

---

---

Issues:
Rectification of period of exclusion in demand of duty based on different interpretations of court orders.

Analysis:
The judgment deals with an application under section 35C(2) of the Central Excises and Salt Act, 1944, regarding the rectification of the period of exclusion in the demand of duty against a company. The issue arose from conflicting interpretations of court orders regarding the period of exclusion in relation to a show cause notice. The Bench initially excluded the period from 26-12-1977 to 16-3-1978 based on a stay order modification. However, the Collector sought rectification to extend the exclusion period to 6-10-1982 based on a subsequent clarification order by the Orissa High Court.

During the hearing, the Collector's representative highlighted the clarification order dated 31-1-1978 by the Orissa High Court, which indicated that the interim stay continued until 6-10-1982. On the other hand, the non-applicant's advocate argued that the clarification order was not presented before the Bench and questioned the timing and awareness of the order. The advocate also raised a point regarding the limitation period for assessment based on the date of the show cause notice.

The Tribunal acknowledged the negligence on both sides but emphasized the non-applicant's responsibility to verify and present complete and correct orders before the Bench. The Tribunal noted that the error in the order was due to the non-applicant's negligence and lapse. Therefore, the Tribunal ordered the correction of the exclusion period in the order to align with the Collector's request, changing it from 26-12-1977 to 16-3-1978 to 26-12-1977 to 6-10-1982.

In concluding remarks, the Tribunal expressed disappointment at the Collector's defense and handling of the case, emphasizing the need for vigilance and proper instruction in future cases. The application for rectification was granted, and the exclusion period in the order was rectified accordingly.

---