2016 (6) TMI 508

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....said order states as under:           "E/Appeal No. 2988/2007, E/Appeal No. 1093/2008 (Arising out of order in original No.21/10/Comm/RP/07-CE dated 13.8.07/28.2.08 passed by the Commissioner of Central Excise, Rohtak) M/s Hindustan Petroleum Corporation Ltd.            Appellant Vs. CCE, Rohtak-I              Respondent" The appellant states that the above aforesaid preamble should be amended to read as under : "E/Appeal No. 2988/2007 (Arising out of order-in-original No. 21/Comm/RP/07-CE dated 13.8.07 passed by ....

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....al Excise Act, 1944) was required to be observed but the Honble Tribunal has an inherent power to recall its own order if sufficient cause is shown therefor.     It was held that according to the principles of natural justice, if a mistake is committed by the Tribunal by not noticing the facts involved in the appeal, then, it would attract the ancillary and/or  incidental power of the Tribunal necessary to discharge its functions effectively for the purpose of doing justice between the parties and that should be complied with.  It was also held that in such situations, provision of limitation specified in Section 129B (2) of the Customs Act would not be attracted but it was also necessary that such an applicat....

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....peal No. E/1093/2008.  It is also a fact that Appeal No. E/2988/2007 arose out of order in original No. 21/10/Comm/RP/07-CE dated 13.8.2007 passed by Commissioner, Central Excise, Rohtak and Appeal No. E/1093/2008  arose out of order-in-original No. 10/2008 dated 28.2.2008 passed by Commissioner of Central Excise, Delhi-I.  Viewed in this background, it cannot be disputed that preamble recorded in the CESTAT order suffers from obvious mistake inasmuch as it in effect states that both these appeals (E/2988/2007 and E/1093/2008)  arose out of order-in-original No. 21/10/Comm/RP/07-CE dated 13.8.2007  passed by the Commissioner of Central Excise Rohtak.   We now turn to the provisions of Section 35C(2) of Exc....

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....ated 13.8.2007 passed by Central Excise Commissioner, Rohtak (as recorded in the preamble part of the order) but admittedly arose out of order-in-original No. 10/2008 dated 28.2.2008 passed by Commissioner, Central Excise, Delhi-I, does not tantamount to amending the order which remains unaltered.  In these circumstances it is pointless to indulge in an elaborate discussion on the various contentions raised by Revenue to assert that the Tribunal cannot amend or rectify mistake in the order after six months, because, to repeat, no amendment of the order  is being sought.  Rule 41 of the CESTAT Procedure Rules, 1982 reads as under : "Rule 41.   Orders and directions in certain cases, - The Tribunal may make....