Rectification of Appeal Order

[Gajanand Verma]

During the course of hearing of appeal, the Commissioner noted on the note sheet that appeal allowed and singed by the commissioner and AR of teh appellant. whereas the order of appeal passed otherwise. is there  any provision under finance act 1994 for rectification of the order whereas it was allowed in the note sheet and appeal order made just opposit.

AI Summary

Discrepancy in Appeal Order Under Finance Act, 1994: Once Signed, Orders Cannot Be Altered by Subsequent Officials. A forum participant raised a query about a discrepancy in an appeal order under the Finance Act, 1994, where the Commissioner noted approval on a note sheet, but the official appeal order contradicted this. The response referenced two cases: in CCE v Rajesh Totla, it was determined that once an order is signed, it is final and cannot be altered by a subsequent officer. Similarly, in Thermax v. CC, it was established that once an order is issued, the officer cannot modify it, as they become functus officio.