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.

[YAGAY and SUN]

In CCE v Rajesh Totla (2001 (7) TMI 552 - CEGAT, MUMBAI)= 2001 (135) ELT 156 (CEGAT), the draft order was signed by the officer in the file but was not communicated to the party.  The officer retired and subsequent officer passed a different order.  It was held that the order was final and  subsquent officer cannot change it.

Once an order is passed, the officer becomes functus officio.  He cannot pass another order on same issue. - Thermax v. CC (2008 (2) TMI 165 - CESTAT, MUMBAI) = (2008) 227 ELT 143 (CESTAT SMB).

AI Summary

Functus officio prevents alteration of a passed appeal order; successor officers cannot revise a concluded order.
Once a formal order is passed the issuing officer is functus officio and the order attains finality; successor officers generally cannot change a concluded order even where an internal draft or note-sheet recorded a contrary intention that was not communicated as the operative order.