2018 (2) TMI 222

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....ut identical orders dt.13.01.2017, rejecting the rectification of mistakes (ROM) applications filed by it with reference to the original assessment orders passed by the Central Excise Officer (CEO) concerned. 2. As a pure legal issue is involved in these cases, it is not necessary to refer to the facts in detail. It will suffice to note that the petitioner filed ROM applications with reference to different assessment orders passed by the CEO. The CEO, who passed the original assessment orders, appears to have been replaced by another CEO. The successor officer has dismissed the ROM applications on interpretation of Section 74 of the Finance Act, 1994 (for short, the Act). He has construed the said provision as to mean that the ROM applic....

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....tion (1) of his own motion; or (b) shall make such amendment if any mistake is brought to his notice by the assessee or the Principal Commissioner of Central Excise or Commissioner of Central Excise or the Commissioner of Central Excise (Appeals). (4) An amendment, which has the effect of enhancing the liability of the assessee or reducing a refund, shall not be made under this section unless the Central Excise Officer concerned has given notice to the assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard. (5) Where an amendment is made under this section, an order shall be passed in writing by the Central Excise Officer concerned. (6) Subject to the other....

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....ry purpose for which the provision is made, the Court has to adopt the method of purposive construction. (See National Insurance Co. Ltd. v. Laxmi Narain Dhut (2007) 3 SCC 700, Badshah v. Urmila Badshab Godse (2014) 1 SCC 188, and Sarah Mathew v. Institute of Cardio Vascular Diseases (2014) 2 SCC 62 ). 5. If we literally construe the words Central Excise Officer who passed any order it may lead to an anomalous situation. For example, if an officer who passed the order remains in office for two years, the limitation prescribed for filing ROM applications, the party concerned would have the benefit of getting the mistake rectified, whereas, in another case, if the officer retires or is transferred before an application is filed, the benefi....