2018 (8) TMI 1598

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....IYER(6553) For The Respondent : Mr. Parth H Bhatt (6381) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged an order dated 23.03.2017 passed by the Adjudicating Authority as also a communication/order dated 29.06.2017 under which, the said authority refused to exercise powers for rectification. 2. Briefly stated, the facts are that the petitioner ....

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....cation stated as under: "Please refer to your letter No. Nil dated 15.05.20174 and 26.06.2017 regarding rectification of mistake in OIO No. SUR-EXCUS-001-COM-093-16-17 and 23.03.2017. In this connection, it is to inform you that there is no provision in law for rectification of mistake in order-in-original." 4. Section 74 of the Finance Act, 1984 pertains to rectification of m....

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.... (a) may make an amendment under sub-section (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....

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....e an order specifying the sum payable by the assessee and the provisions of this Chapter shall apply accordingly." 5. In plain terms thus, sub-section (1) of section 74 of the Finance Act, 1994 empowers the Central Excise Officer who has passed any order under the provisions of this Chapter to rectify any mistake apparent from the record within two years from the date of passing of the order. I....