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        Case ID :

        1998 (7) TMI 372 - AT - Customs

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        Typographical error correction in penalty order left the substantive reduction intact, while clerical record details were amended. A typographical reference to a penalty reduction from Rs. 3 lakhs to Rs. 1 lakh in the concluding portion of an earlier final order did not affect 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.

                              Typographical error correction in penalty order left the substantive reduction intact, while clerical record details were amended.

                              A typographical reference to a penalty reduction from Rs. 3 lakhs to Rs. 1 lakh in the concluding portion of an earlier final order did not affect the Tribunal's conscious decision, because the order already reflected that the original penalty was Rs. 6 lakhs and that it had deliberately been reduced to Rs. 1 lakh. The rectification application succeeded only on clerical record issues: the final order was directed to be amended to show disposal of both appeals, including Appeal No. C/280/97-A, and to bear the composite order number 178-178A/98-A. The substantive penalty reduction remained unchanged.




                              Issues: (i) Whether the reference to reduction of penalty from Rs. 3 lakhs to Rs. 1 lakh in the earlier final order was a typographical error warranting rectification; (ii) whether the final order required correction to reflect disposal of both appeals and the correct order number.

                              Issue (i): Whether the reference to reduction of penalty from Rs. 3 lakhs to Rs. 1 lakh in the earlier final order was a typographical error warranting rectification.

                              Analysis: The order recorded that the original penalty imposed by the Collector was Rs. 6 lakhs and that the reduction to Rs. 1 lakh was made with full awareness of the penalty actually imposed. The reference to Rs. 3 lakhs in the concluding portion was found to be a typographical mistake and not an error affecting the conscious decision on penalty.

                              Conclusion: The penalty was not altered, and no rectification was made on that count.

                              Issue (ii): Whether the final order required correction to reflect disposal of both appeals and the correct order number.

                              Analysis: The final order had disposed of two appeals, but the cause title and order numbering reflected only one appeal number and one order number. The Tribunal accepted that the record should correctly show disposal of both appeals and the composite order number in accordance with its practice.

                              Conclusion: The order was directed to be corrected to show disposal of both appeals, including Appeal No. C/280/97-A, and to carry the number 178-178A/98-A.

                              Final Conclusion: The rectification application resulted only in clerical corrections to the final order, while the substantive reduction of penalty to Rs. 1 lakh remained undisturbed.


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                              ActsIncome Tax
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